No. 18-563
Darren Commander v. United States
Response Waived
Tags: 26-usc-6672 circuit-split civil-procedure negligence statutory-interpretation summary-judgment tax-law willfulness
Key Terms:
Environmental Securities
Environmental Securities
Latest Conference:
2018-11-30
Question Presented (from Petition)
Was the Third Circuit's standard for willfulness
under 26 U.S.C. § 6672(a) too lax for situations
that at best are mere negligence in conflict with
the standard articulated by the Second and Sixth
Circuits?
Was summary judgment inappropriate in light of
the record of evidence demonstrating a clear dispute of facts as to the question of the willfulness
of the Petitioner?
Question Presented (AI Summary)
Was the Third Circuit's standard for willfulness under 26 U.S.C. § 6672(a) too lax for situations that at best are mere negligence in conflict with the standard articulated by the Second and Sixth Circuits?
Docket Entries
2018-12-03
Petition DENIED.
2018-11-13
DISTRIBUTED for Conference of 11/30/2018.
2018-11-07
Waiver of right of respondent United States to respond filed.
2018-08-23
Petition for a writ of certiorari filed. (Response due November 30, 2018)
Attorneys
Darren Commander
Darren Commander — Petitioner
United States
Noel J. Francisco — Solicitor General, Respondent