Supreme Court of the United States · Official docket →
Brian D. Swanson v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Eleventh Circuit, No. 21-11576 · judgment October 5, 2021
Before the decision, well below the 4.1% base rate: the model weighted this down for a self-represented petitioner, though a petition filed soon after the judgment below counted the other way.
Questions presented
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May the Commissioner of Internal Revenue collect a uniform direct tax on Petitioner’s taxable income?
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Does the decision of The Eleventh Circuit Court of Appeals mean that The Supreme Court’s controlling precedent is frivolous?
Counsel of record
For petitioner
Brian D. Swanson
For respondent
Elizabeth B. Prelogar
Solicitor General
Case
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, December 13, 2021 · Certiorari denied
Proceedings
- Dec 13 2021Petition DENIED.
- Nov 23 2021DISTRIBUTED for Conference of 12/10/2021.
- Nov 18 2021Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Oct 26 2021Petition for a writ of certiorari filed. (Response due November 29, 2021)