tefra-regime

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
23-653 Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue Ninth Circuit 2023-12-15 Denied Response Waived civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns Whether a net operating loss carryover to a future year that is an 'affected item' under the TEFRA Partnership audit regime can be included within the…