No. 25A538
Village of Scarsdale, New York v. Scott Bessent, in His Official Capacity as Secretary of the Department of the Treasury and Acting Commissioner of the Internal Revenue Service, et al.
Tags: administrative-law charitable-contributions chevron-deference internal-revenue-code statutory-interpretation tax-deduction
Latest Conference:
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Question Presented (from Petition)
Question not identified.
Question Presented (AI Summary)
Whether the Supreme Court should overturn an agency regulation interpreting Section 170 of the Internal Revenue Code that limits charitable tax deductions based on state and local tax incentives, in light of the Court's recent rejection of Chevron deference
Docket Entries
2025-11-09
Application (25A538) granted by Justice Sotomayor extending the time to file until January 12, 2026.
2025-11-05
Application (25A538) to extend the time to file a petition for a writ of certiorari from November 11, 2025 to January 10, 2026, submitted to Justice Sotomayor.
Attorneys
Bessent, Sec. Treasury, et al., et al.
D. John Sauer — Solicitor General, Respondent
Village of Scarsdale, New York
Daniel Allen Rosen — Baker & McKenzie LLP, Petitioner