tax-statute
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25A529 | FemtoMetrix, Inc., et al. v. Hovik Nazaryan | California | 2025-11-07 | Application | civil-liability form-1099 fraudulent-filing information-return statutory-interpretation tax-statute | Whether 26 U.S.C. § 7434 allows civil liability for fraudulent information returns to extend beyond the individual or entity legally required to file … | |
| 23A450 | Franklin S. Tiegs, et al. v. Montana Department of Revenue | Montana | 2023-11-20 | Presumed Complete | commerce-clause constitutional-challenge due-process net-operating-loss nonresident-income tax-statute | Whether a state's tax statute that uses a nonresident's out-of-state income to offset a net operating loss deduction violates the Due Process and Comm… |