| 22-7576 |
Crystal Maye v. Ocean Tax Deed Investment, LLC |
Florida |
2023-05-16 |
Denied |
IFP |
administrative-law beneficiary-rights civil-rights due-process jurisdiction legislative-authority property-rights statutory-interpretation tax-regulation trust-income |
1) whether tax appraiser has the authority to create a tax regulate private property not sanction by legislature or congress ~
2) whether agency proc… |
| 19-1009 |
Altera Corporation & Subsidiaries v. Commissioner of Internal Revenue |
Ninth Circuit |
2020-02-13 |
Denied |
Amici (5) |
administrative-procedure-act arm's-length-standard chevron-deference cost-sharing rulemaking stock-based-compensation tax tax-regulation tax-treaties treasury-department |
1. Whether the Treasury Department's regulation is arbitrary and capricious and thus invalid under the Administrative Procedure Act, 5 U.S.C. 551 et s… |
| 19-435 |
SIH Partners LLLP, Explorer Corporation v. Commissioner of Internal Revenue |
Third Circuit |
2019-10-02 |
Denied |
|
administrative-law agency-interpretation chevron-deference circuit-split irs-regulation revenue-ruling statutory-interpretation tax-liability tax-regulation |
The Third Circuit, in conf lict with the D.C., Ninth, and Federal Circuits, deferred to an IRS regulation under step two of Chevron even though the ag… |
| 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, or under what circumstances, the Judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap, when C… |