partnership

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
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	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 the…
21-755	Carter Page, et al. v. Democratic National Committee, et al.	Seventh Circuit	2021-11-22	Denied	Amici (1)Response Waived	28-usc-1332 carden-v-arkoma citizenship complete-diversity diversity diversity-jurisdiction domicile newman-green partnership partnership-defendant stateless-citizen	Whether a U.S. Citizen domiciled abroad who is a member of a partnership defendant destroys the complete diversity required by 28 U.S.C. § 1332(a), wh…
20-155	New England Teamsters and Trucking Industry Pension Fund v. Sun Capital Partners III, LP, et al	First Circuit	2020-08-13	Denied	Amici (1)Response Waived	circuit-conflict civil-rights culbertson-precedent due-process erisa mppaa partnership partnership-in-fact private-equity private-equity-funds	Whether the First Circuit's holding that the Sun Funds did not form a partnership-in-fact is inconsistent with this Court's precedent in Culbertson v.…