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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

Certiorari denied · December 13, 2021
Pre-decision estimate: 0% cert probability

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

Questions presented

  1. May the Commissioner of Internal Revenue collect a uniform direct tax on Petitioner’s taxable income?

  2. 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

Conference history
Distributed for 1 conference

Proceedings

  1. Dec 13 2021
    Petition DENIED.
  2. Nov 23 2021
    DISTRIBUTED for Conference of 12/10/2021.
  3. Nov 18 2021
    Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
    Main Document
  4. Oct 26 2021
    Petition for a writ of certiorari filed. (Response due November 29, 2021)
    PetitionAppendixProof of ServiceCertificate of Word Count