tax-jurisdiction
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-382 | Alicia Stroble v. Oklahoma Tax Commission | Oklahoma | 2025-10-01 | Pending | Amici (4)Relisted (4) | indian-country mcgirt-precedent reservation-rights state-taxation tax-jurisdiction tribal-sovereignty | Whether Oklahoma may tax the income of a Muscogee (Creek) Nation citizen who lives and works within the Muscogee (Creek) Reservation that McGirt v. Ok… |
| 24-455 | Nnabugwu Eze v. Commissioner of Internal Revenue | Fourth Circuit | 2024-10-23 | Denied | Response Waived | business-expenses cohen-rule notice-of-deficiency record-keeping statutory-interpretation tax-jurisdiction | Did the Tax Court lack jurisdiction due to improper notice of deficiency and fail to appropriately apply the Cohen rule for estimating business expens… |
| 21-7775 | In Re Crystal Maye | 2022-05-04 | Denied | IFP | agency-law civil-procedure civil-rights constitutional-protections due-process jurisdictional-challenge state-taxation tax-jurisdiction taxation trustee-residency trusts | whether agency proceedually followed notice requirement to service trustee, on Trust, or beneficaries or , whether Court over reach authority to tax t… | |
| 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… |