treasury-delegation

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
19-1460 Jan Major Mengedoht, Individually, and as Executor of the Carl A. Mengedoht Estate and as Trustee of the H C J Holdings Trust - Carl A. Mengedoht - H C J Holdings Trust v. United States Eighth Circuit 2020-07-07 Denied Response Waived administrative-record assessment assessment-authority civil-procedure-jurisdiction conveyance estate-tax estate-tax-lien lien property-conveyance small-business-self-employed subject-matter-jurisdiction treasury-delegation May a federal court exercise subject matter jurisdiction in an action to reduce to judgment an asserted estate tax lien case
18-1177 Bradford G. Peters, as Executor of the Estate of Andrew J. McKelvey, Deceased v. Commissioner of Internal Revenue Second Circuit 2019-03-12 Denied administrative-law fair-notice internal-revenue-code judicial-gap-filling phantom-regulation separation-of-powers statutory-interpretation tax-law tax-law-exceptionalism tax-regulation treasury-delegation treasury-regulations Whether the judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap when Congress delegated gap-filling r…