| 24A256 |
Commissioner of Internal Revenue v. Jennifer Zuch |
Third Circuit |
2024-09-11 |
Presumed Complete |
|
iRS-proceedings levy-review mootness tax-court-jurisdiction tax-credits underlying-tax-liability |
Whether the Tax Court retains jurisdiction to review a taxpayer's underlying tax liability in levy-review proceedings after the tax liability has been… |
| 23-882 |
David Emick v. Colorado, et al. |
Colorado |
2024-02-16 |
Denied |
Response Waived |
civil-rights conservation-easement constructive-trust due-process takings tax-credits |
Did the Colorado Supreme Court err declining to review and rectify the decisions of the lower courts that ignored the very important equitable princip… |
| 19-755 |
Robert C. Steiner, et ux. v. Utah State Tax Commission |
Utah |
2019-12-12 |
Denied |
Amici (3)Response Waived |
dormant-commerce-clause double-taxation equal-protection foreign-commerce interstate-taxation state-residency state-tax-credits state-taxation tax-credit tax-credits |
Whether Utah's tax code discriminates against foreign commerce in violation of the dormant Commerce Clause |
| 18-1569 |
Richard Chamberlain, et ux. v. New York State Department of Taxation and Finance, et al. |
New York |
2019-06-24 |
Denied |
|
comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause double-taxation intangible-income interstate-taxation state-taxation tax-credits tax-jurisdiction tax-residency wynne-precedent |
Whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain individuals not domiciled in the… |
| 18-1570 |
Samuel Edelman, et ux. v. New York State Department of Taxation and Finance, et al. |
New York |
2019-06-24 |
Denied |
Amici (5) |
double-taxation due-process residency state-taxation tax-credits ' domicile' comptroller-of-treasury-of-maryland-v-wynne constitutional-challenge domicile dormant-commerce-clause intangible-income interstate-taxation state-taxation tax-credits wynne-precedent |
The issue being raised is whether a state tax scheme that taxes the intangible income of individuals who are domiciled in the State and certain indivi… |
| 18-1474 |
Sunoco, Inc. v. United States |
Federal Circuit |
2019-05-24 |
Denied |
Amici (1) |
congressional-intent excise-tax federal-circuit renewable-fuels statutory-interpretation tax-credits tax-incentives tax-liability tax-system |
Whether the Federal Circuit properly held that tax credits operate as a reduction of tax liability rather than as a payment of taxes owed |