tefra
3 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-653 | Ritchie N. Stevens, et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2023-12-15 | Denied | Response Waived | civil-procedure irs net-operating-loss partnership partnership-audit tax tax-court tax-law tefra tefra-regime unsigned-returns | 1. Whether a net operating loss carryover to a future year that is an "affected item" under the TEFRA Partnership audit regime can be included within … |
| 22-54 | William A. Goddard v. Commissioner of Internal Revenue | Ninth Circuit | 2022-07-20 | Denied | Response WaivedRelisted (2) | administrative-law agency-deference irs-regulations kisor-v-wilkie partnership-audits partnership-election regulatory-interpretation tax-interpretation tax-procedure tefra tefra-audit | Whether a court can give deference to an agency's regulatory interpretation without considering the limitations on agency deference set out in this Co… |
| 20-1160 | West Ventures L.P., fka Sleiman Ventures, L.P., et al. v. Commissioner of Internal Revenue | Ninth Circuit | 2021-02-23 | Denied | Response Waived | affected-item affected-items irs-examination outside-basis partner-level-adjustments partnership-items partnership-taxation statute-of-limitations tax-partnership tefra | A partnership does not pay income tax to the U.S. Treasury. Unlike a corporation, which is subject to tax on its earnings, partnerships report items o… |