Supreme Court of the United States · Official docket →
Louis S. Shuman, et ux. v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Fourth Circuit, No. 21-1070 · judgment March 23, 2021
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 an Order of the United States Tax Court is deemed final, and legally enforceable, including enforcement on jurisdictional grounds, when the U.S. Tax Court Order was not served on Petitioners, or filed, in compliance with applicable governing Federal Statutes and Court Rules, thereby violating governing Federal Statutes, Federal Court Rules, and the Due Process Clause of the Fifth Amendment to the U.S. Constitution.
Counsel of record
For petitioner
Louis S. Shuman
For respondent
Elizabeth B. Prelogar
Solicitor General
Case
Conference history
Distributed for 2 conferences
Proceedings
- Feb 22 2022Rehearing DENIED.
- Jan 12 2022DISTRIBUTED for Conference of 2/18/2022.
- Jan 03 2022Petition for Rehearing filed.
- Dec 06 2021Petition DENIED.
- Nov 09 2021DISTRIBUTED for Conference of 12/3/2021.
- Nov 01 2021Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Oct 22 2021Petition for a writ of certiorari filed. (Response due November 26, 2021)