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Leonard L. Best, et al. v. Commissioner of Internal Revenue

Paid petition · United States Court of Appeals for the Ninth Circuit, No. 16-71777, 16-72186 · judgment November 16, 2017

Certiorari denied · June 25, 2018
Pre-decision estimate: 1% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Question presented

! " # $ % " $ " $ & " $ '( ) * +(',- & $ . / $ 0 $ 1 " $ " " $ $ $ ! 2 "

Counsel of record

For petitioner
Donald W. MacPherson
The MacPherson Group

For respondent
Noel John Francisco
Jones Day

Case

Conference history
Distributed for 1 conference

Proceedings

  1. Jun 25 2018
    Petition DENIED.
  2. Jun 05 2018
    DISTRIBUTED for Conference of 6/21/2018.
  3. May 29 2018
    Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
  4. May 15 2018
    Petition for a writ of certiorari filed. (Response due June 21, 2018)