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Naren Chaganti v. Commissioner of Internal Revenue

Paid petition · United States Court of Appeals for the Eighth Circuit, No. 17-3804 · judgment December 14, 2018

Certiorari denied · June 17, 2019

Pre-decision estimate: 0% cert probability

Before the decision, well below the 4.1% base rate: the model weighted this down for a self-represented petitioner.

Questions presented

Whether stipulations filed under Tax Court Rule 91(a) & (e) are binding on the parties and the Tax Court.
Whether statements in a court order in one case may be used for their truth in a different case over a hearsay objection.
Whether litigation sanctions ordered by a district court and paid to an opposing party are “fines” or “penalties” “paid to a government” under Internal Revenue Code § 162(f) (2006), in light of the change to the code section enacted in the Tax Cuts & Jobs Act of 2017.

For petitioner
Naren Chaganti
Law Offices of Naren Chaganti

For respondent
Noel John Francisco
Jones Day

Subject area
Federal Taxation (estimated from the questions presented, in the Supreme Court Database’s categories)

Conference history
Distributed for 1 conference

Order
Order list, June 17, 2019 · Certiorari denied

Jun 17 2019
Petition DENIED.
May 28 2019
DISTRIBUTED for Conference of 6/13/2019.
May 22 2019
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
May 10 2019
Petition for a writ of certiorari filed. (Response due June 13, 2019)