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Louis S. Shuman, et ux. v. Commissioner of Internal Revenue

Paid petition · United States Court of Appeals for the Fourth Circuit, No. 18-2426, 19-1242 · judgment August 15, 2019

Certiorari denied · March 2, 2020
Pre-decision estimate: 0% cert probability

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

Question presented

The question presented is: Whether the IRS and lower Courts application of IRC 6214(b) and IRC 6402 violate the Due Process Clause of the 5th Amendment. i ! I .*• ,C 5 J

Counsel of record

For petitioner
Louis S. Shuman

For respondent
Noel John Francisco
Jones Day

Case

Conference history
Distributed for 2 conferences

Proceedings

  1. Apr 27 2020
    Rehearing DENIED.
  2. Apr 08 2020
    DISTRIBUTED for Conference of 4/24/2020.
  3. Mar 27 2020
    Petition for Rehearing filed.
  4. Mar 02 2020
    Petition DENIED.
  5. Feb 12 2020
    DISTRIBUTED for Conference of 2/28/2020.
  6. Feb 06 2020
    Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
  7. Jan 21 2020
    Petition for a writ of certiorari filed. (Response due February 24, 2020)