Supreme Court of the United States · Official docket →
Commissioner of Internal Revenue v. Isobel Berry Culp, et vir
Paid petition · United States Court of Appeals for the Third Circuit, No. 22-1789 · judgment July 19, 2023
Before the decision, about 11.4× the 4.1% base rate. The model weighted this up for a federal-government petitioner, counsel who has won certiorari before, and a Third Circuit decision below.
Questions presented
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Whether 26 U.S.C. 6213(a) grants the Tax Court jurisdiction to review an untimely petition for redetermination of a tax deficiency?
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Even assuming that the Tax Court has jurisdiction to review some untimely petitions for redetermination of tax deficiencies, whether that jurisdiction extends to a petition filed after the Internal Revenue Service has already assessed the previously determined deficiency, as it is required to do under 26 U.S.C. 6213(c) “[i]f the taxpayer does not file a petition with the Tax Court within the time prescribed.” (I)
Counsel of record
For petitioner
Elizabeth B. Prelogar
Solicitor General
For respondent
Melissa Arbus Sherry
Latham & Watkins LLP
Proceedings
- Jun 24 2024Petition DENIED.
- Jun 04 2024DISTRIBUTED for Conference of 6/20/2024.
- Jun 04 2024Reply of petitioner Commissioner of Internal Revenue filed. (Distributed)
- May 20 2024Brief of respondents Isobel Berry Culp, et vir in opposition filed.
- Apr 01 2024Motion to extend the time to file a response is granted and the time is extended to and including May 20, 2024.
- Mar 29 2024Motion to extend the time to file a response from April 18, 2024 to May 20, 2024, submitted to The Clerk.
- Mar 19 2024Petition for a writ of certiorari filed. (Response due April 18, 2024)
- Feb 09 2024Application (23A738) granted by Justice Alito extending the time to file until March 19, 2024.
- Feb 07 2024Application (23A738) to extend the time to file a petition for a writ of certiorari from February 26, 2024 to March 19, 2024, submitted to Justice Alito.