Supreme Court of the United States · Official docket →
David E. Stone, et al. v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Eleventh Circuit, No. 22-13217 · judgment November 17, 2023
Before the decision, roughly the 4.1% base rate. The model weighted this up for an Eleventh Circuit decision below, counsel who has filed here before, and a petition filed soon after the judgment below.
Question presented
Whether the Commissioner, as an arm of the executive branch, has absolute discretion and sovereign immunity under the Administrative Procedure Act to decline to collect billions of dollars in income taxes on bundled mortgages that are otherwise taxable under the Internal Revenue Code?
Counsel of record
For petitioner
Robert Jeffrey Hauser
Sniffen & Spellman, P.A.
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, April 1, 2024 · Certiorari denied
Proceedings
- Apr 01 2024Petition DENIED.
- Mar 12 2024DISTRIBUTED for Conference of 3/28/2024.
- Mar 05 2024Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Feb 15 2024Petition for a writ of certiorari filed. (Response due March 22, 2024)