tax-treaties

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
20-6639	Todd Anthony Aurit v. Colorado	Colorado	2020-12-16	Denied	IFP	detention-authority foreign-estate foreign-person foreign-trust internal-revenue-code non-us-person tax-treaties tax-treaty taxpayer-relief-act	Whether the State of Colorado has lawful authority to detain the petitioner and his foreign estate and trust
19-1009	Altera Corporation & Subsidiaries v. Commissioner of Internal Revenue	Ninth Circuit	2020-02-13	Denied	Amici (5)	administrative-procedure-act arm's-length-standard chevron-deference cost-sharing rulemaking stock-based-compensation tax tax-regulation tax-treaties treasury-department	Whether the Treasury Department's regulation is arbitrary and capricious and thus invalid under the Administrative Procedure Act