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2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
19-488 Steven T. Waltner, et ux. v. Commissioner of Internal Revenue Ninth Circuit 2019-10-15 Denied Relisted (2) administrative-law administrative-regulation certified-mail circuit-split common-law-mailbox-rule due-process-challenge irc-section-7502 mailbox-rule postmark statutory-interpretation tax-court tax-filing Whether the Ninth Circuit incorrectly held that under 26 CFR §301.7502-1(e) the common-law mailbox rule no longer is available to establish timely fil…
18-9413 Hozay Royal v. Gurbir Grewal, Attorney General of New Jersey, et al. Third Circuit 2019-05-24 Denied Response WaivedIFP 28-usc-2107 appeal-deadline appeals civil-procedure federal-rules-of-appellate-procedure filing-deadlines mail-filing notice-of-appeal postmark statutory-interpretation time-computation time-limits Does the thirty-day period under 28 U.S.C. § 2107 and Fed.R.App.Proc. 4(a)(1)(A) allow for the notice of appeal to be filed in the United States Distr…