| 23-125 |
Seaview Trading, LLC, AGK Investments, LLC, Tax Matters Partner v. Commissioner of Internal Revenue |
Ninth Circuit |
2023-08-09 |
Denied |
Amici (2)Response RequestedResponse WaivedRelisted (2) |
administrative-law civil-procedure delinquent-returns filing-requirements legal-definition statutory-interpretation tax-code treasury-regulations |
Whether the word "file" in 26 U.S.C. § 6229 (2000) and as used throughout the Tax Code carries its ordinary meaning for delinquent tax returns when no… |
| 22-9 |
Whirlpool Financial Corporation, et al. v. Commissioner of Internal Revenue |
Sixth Circuit |
2022-07-05 |
Denied |
Amici (3)Response RequestedResponse WaivedRelisted (2) |
administrative-law income-taxation internal-revenue-code regulations sixth-circuit sixth-circuit-precedent statutory-interpretation tax-court tax-law treasury-regulations |
Whether the divided Sixth Circuit properly held—in conflict with precedent of this Court and settled administrative-law principles—that a statute that… |
| 21-1195 |
Alexandru Bittner v. United States |
Fifth Circuit |
2022-03-02 |
Judgment Issued |
Amici (9)Relisted (2) |
bank-secrecy-act civil-penalty fbar fbar-reporting foreign-accounts penalty-assessment per-account per-form statutory-construction treasury-regulations |
Whether a "violation" under the Act is the failure to file an annual FBAR (no matter the number of foreign accounts), or whether there is a separate v… |
| 19-1285 |
Andrea Lea, Arkansas State Auditor v. United States, et al. |
Federal Circuit |
2020-05-13 |
Denied |
|
contract-law escheatment federal-preemption property-rights savings-bonds takings-clause treasury-regulations us-savings-bonds |
1. Whether the federal statute, regulations, and contractual provisions governing the transfer and redemption of United States Savings Bonds preempt t… |
| 19-1279 |
Jake LaTurner, Kansas State Treasurer v. United States, et al. |
Federal Circuit |
2020-05-12 |
Denied |
|
abandoned-property bond-ownership bond-redemption due-process escheat escheat-power federal-law federal-preemption preemption redemption savings-bonds state-sovereignty treasury-regulations |
1. Whether States that have exercised their
historic power to escheat title to abandoned United
States savings bonds may redeem those bonds as
success… |
| 19-290 |
Jay Nolan Renobato v. Bureau of the Fiscal Service |
Fifth Circuit |
2019-09-04 |
Denied |
Response Waived |
antitrust antitrust-law authority-under-section-636-rule-72 bill-of-rights-excessive-government-power civil-rights conflict-of-interest constitution-application-judicial-proceedings-prop constitutional-interpretation due-process federal-jurisdiction government-power judicial-procedure judicial-transgressions-conflicts-miscarriages rule-12b1-subject-matter-jurisdiction standing subject-matter-jurisdiction treasury-regulations |
1. Legal Issues. Whether Acts of Congress and the Constitution require their corrected application to judicial proceedings, property ownership, and in… |
| 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… |