On Monday, December 9, we expect ... (click to view)
Editor's Note :
On Monday, December 9, we expect additional orders from the December 6 Conference at 9:30 a.m. On Tuesday, December 10, we expect one or more opinions in argued cases at 10:00 a.m. We will begin live blogging at 9:45.
Issue: 1) Whether the penalty under 26 U.S.C. § 6662 for an overvaluation misstatement is applicable to any underpayment of tax that may result from adjustments made by the IRS in a notice of Final Partnership Administrative Adjustment (“FPAA”) issued to a partnership, when that partnership concedes the adjustments asserted in the FPAA on a ground that is separate from valuation.
2) Whether a court has jurisdiction in a partnership-level proceeding under the Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”) (i.e., 26 U.S.C. §§ 6221—6233) to determine whether a partner’s transfer of his or her partnership interest was a sham, based on the possibility that the trial court might make findings not urged by either party but that would support the court’s jurisdiction.
Proceedings and Orders
Nov 1 2012
Petition for a writ of certiorari filed. (Response due December 3, 2012)
Nov 28 2012
Order extending time to file response to petition to and including January 2, 2013.
Jan 2 2013
Brief of respondent United States in opposition filed.
At 9:30 a.m. on Monday, we expect additional orders from the Court's December 6 Conference. (As Lyle reported the Court granted one new case from that Conference on Friday afternoon.) On Tuesday at 10:00 a.m., we expect one or more opinions in argued cases. We will begin live blogging at 9:45. This is the second week of the December sitting; the hearing list for this sitting is here.
In this eight-part interview, Judge J. Harvie Wilkinson, III, of the U.S. Court of Appeals for the Fourth Circuit discusses his background, including: a race for Congress; clerking for Justice Lewis F. Powell, Jr., and the value of humility; the confirmation process and the life and work of a federal appeals court judge; understanding the Court, interviewing [...]
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Sigma Delta Chi
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Silver Gavel Award
Awarded the Silver Gavel Award by the American Bar Association for fostering the American public’s understanding of the law and the legal system.
American Gavel Award
Awarded the American Gavel Award for Distinguished Reporting About the Judiciary to recognize the highest standards of reporting about courts and the justice system.
National Press Club Award
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