| 23-653 |
Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue |
Ninth Circuit |
2023-12-15 |
Denied |
Response Waived |
civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns |
1. Whether a net operating loss carryover to a future year that is an "affected item" under the TEFRA Partnership audit regime can be included within … |
| 23A450 |
Franklin S. Tiegs, et al. v. Montana Department of Revenue |
Montana |
2023-11-20 |
Presumed Complete |
|
commerce-clause constitutional-challenge due-process net-operating-loss nonresident-income tax-statute |
Question not identified. |
| 19-1178 |
Robert K. Zabka, et ux. v. United States, et al. |
Seventh Circuit |
2020-03-27 |
Denied |
Response Waived |
appellate-jurisdiction civil-procedure civil-procedure-final-judgment-receivership-appeal conflict-of-laws conflicting-precedent due-process federal-courts final-judgment jurisdiction net-operating-loss partnership-property receivership standing tax-liability timeliness |
The Circuits are Conflicted
The First and Second Circuits are in conflict with the Seventh Circuit as to whether the order appointing a receiver is t… |