tax-interpretation
3 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 22-54 | William A. Goddard v. Commissioner of Internal Revenue | Ninth Circuit | 2022-07-20 | Denied | Response WaivedRelisted (2) | administrative-law agency-deference irs-regulations kisor-v-wilkie partnership-audits partnership-election regulatory-interpretation tax-interpretation tax-procedure tefra tefra-audit | Whether a court can give deference to an agency's regulatory interpretation without considering the limitations on agency deference set out in this Co… |
| 21-237 | James Clay, et al. v. Commissioner of Internal Revenue | Eleventh Circuit | 2021-08-18 | Denied | Response Waived | 25-usc-2 bureau-of-indian-affairs federal-regulations indian-tribe irs land-compensation secretary-of-interior tax-interpretation tribal-lands tribal-sovereignty | This Court is presented with a case of first impression regarding the authority of a Federally recognized Indian Tribe, the Miccosukee Tribe of Indian… |
| 18-895 | The Miccosukee Tribe of Indians of Florida v. United States | Eleventh Circuit | 2019-01-10 | Denied | Response RequestedResponse WaivedRelisted (2) | general-welfare-benefits gross-income income-tax-exclusion indian-gaming indian-gaming-regulatory-act indian-general-welfare-benefits statutory-interpretation tax tax-interpretation tribal-general-welfare-exclusion-act tribal-welfare | Whether Indian general welfare benefits derived from gaming revenue are excluded from gross income under the Tribal General Welfare Exclusion Act |