| 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. |
Second Circuit |
2025-11-07 |
Presumed Complete |
|
administrative-law charitable-contributions chevron-deference internal-revenue-code statutory-interpretation tax-deduction |
Question not identified. |
| 25-5412 |
Ryan Daniel Richmond v. United States |
Sixth Circuit |
2025-08-20 |
Denied |
Response WaivedRelisted (2)IFP |
commerce-clause controlled-substances federal-preemption marijuana-regulation necessary-and-proper-clause tax-deduction |
Whether 26 U.S.C. § 280E—which denies ordinary and necessary business deductions to enterprises trafficking in Schedule I controlled substances—may co… |
| 22-784 |
Aaron G. Filler v. Commissioner of Internal Revenue |
Ninth Circuit |
2023-02-21 |
Denied |
Response Waived |
amendment-rights casualty-loss civil-rights constitutional-taking due-process patent patent-protection patent-seizure standing state-liability takings tax-deduction |
When a State (herein California) knowingly intentionally and with malice aforethought seizes and commences producing goods clearly protected by a U.S.… |
| 22-323 |
Oakbrook Land Holdings, LLC, et al. v. Commissioner of Internal Revenue |
Sixth Circuit |
2022-10-06 |
Denied |
Amici (4) |
administrative-procedure-act charitable-donations conservation-easement conservation-easements income-tax-deductions judicial-review proceeds-regulation regulatory-process tax-deduction treasury-department |
Whether Treasury's failure to respond to comments raising concerns about the Proceeds Regulation, 26 C.F.R. § 1.170A-14(g)(6)(ii), violated the Admini… |
| 21-7834 |
Anne P. Mulligan v. Johnna Kohl |
Alaska |
2022-05-11 |
Denied |
IFP |
billing-practices charity-care medicaid-fraud medical-billing medical-ethics patient-privacy physician-ethics tax-deduction tax-deductions |
(1) Dr. Kohl is a physician who did not accept Adult Medicaid for her adult patients. Can Dr. Kohl legally obtain a patient's Medicaid information wit… |
| 21-966 |
New York, et al. v. Janet L. Yellen, Secretary of the Treasury, et al. |
Second Circuit |
2022-01-06 |
Denied |
|
10th-amendment 16th-amendment article-1-section-8 constitutional-limits federal-taxation federalism-principles legislative-power sovereign-authority state-sovereignty state-taxes tax-deduction tax-policy |
Whether Congress's imposition of a $10,000 cap on the SALT deduction violates Article I, Section 8 and the Tenth and Sixteenth Amendments of the Unite… |
| 20-7921 |
Edward Shane West-El v. Mark J. Baker |
Eleventh Circuit |
2021-05-04 |
Denied |
Response WaivedIFP |
civil-procedure civil-rights due-process employment-law judicial-hearing labor-rights overtime overtime-compensation standing tax-deduction wage-dispute wages |
1. In Earle v McVeigh, 91 US 503,23 L Ed 398, it says " Every person is entitled to an
opportunity to be heard in a court of law upon every question … |
| 18-807 |
Randolph S. Baskins, et ux. v. Oklahoma Tax Commission |
Oklahoma |
2018-12-21 |
Denied |
Response RequestedResponse WaivedRelisted (2) |
capital-gains commerce-clause constitutional-law dormant-commerce-clause due-process equal-protection state-taxation tax-deduction |
Does the Oklahoma Capital Gains Deduction tax scheme as set forth in 68 O.S. 2011, § 2358(F) as applied to Randolph S. Baskins and Beverly J. Baskins … |