No. 18-1177
Bradford G. Peters, as Executor of the Estate of Andrew J. McKelvey, Deceased v. Commissioner of Internal Revenue
Tags: 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
Latest Conference:
2019-06-13
Question Presented (from Petition)
Whether, or under what circumstances, the Judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap, when Congress delegated gap-filling responsibility to Treasury but Treasury has failed to promulgate required regulations.
Question Presented (AI Summary)
Whether the judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap when Congress delegated gap-filling responsibility to the Treasury Department but it has failed to promulgate required regulations
Docket Entries
2019-06-17
Petition DENIED.
2019-05-28
DISTRIBUTED for Conference of 6/13/2019.
2019-05-23
Reply of petitioner Estate of Andrew J. McKelvey, Deceased, Bradford G. Peters, Executor filed.
2019-05-09
Brief of respondent Commissioner of Internal Revenue in opposition filed.
2019-04-04
Motion to extend the time to file a response is granted and the time is extended to and including May 13, 2019.
2019-04-03
Motion to extend the time to file a response from April 11, 2019 to May 13, 2019, submitted to The Clerk.
2019-03-08
Petition for a writ of certiorari filed. (Response due April 11, 2019)
Attorneys
CIR
Noel J. Francisco — Solicitor General, Respondent
Estate of Andrew J. McKelvey, Deceased, Bradford G. Peters, Executor
Mark David Lanpher — Shearman & Sterling LLP, Petitioner