tax-cuts-and-jobs-act

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
22-907 Monte Silver, Ltd. v. Internal Revenue Service, et al. District of Columbia 2023-03-17 Denied Response Waived article-iii-standing compliance-costs procedural-violation regulatory-flexibility-act small-business-rights tax-cuts-and-jobs-act transition-tax Whether a small business has Article III standing to bring an RFA action challenging a regulation
18-1425 Naren Chaganti v. Commissioner of Internal Revenue Eighth Circuit 2019-05-14 Denied Response Waived binding court-order hearsay hearsay-exception internal-revenue-code internal-revenue-code-162(f) litigation-sanctions parties standing stipulations tax-court-rule tax-court-rule-91-a-e tax-court-stipulations tax-cuts-and-jobs-act tax-cuts-and-jobs-act-2017 Whether stipulations filed under Tax Court Rule 91(a) & (e) are binding on the parties and the Tax Court