In previous years, the Court released ... (click to view)
Editor's Note :
In previous years, the Court released orders the morning after the Court’s “Long Conference.” It has not done so this year. Beginning last Term, the Court consistently considered petitions at least two times before granting certiorari. To the extent that practice continues -- and there is no affirmative evidence the Court intends to drop it -- so we are again doubtful that certiorari will be granted in any cases today.
Tucker v. Commissioner of Internal Revenue
Petition for certiorari denied on November 26, 2012
Issue: Whether employees of the IRS Office of Appeals who hold “Collection Due Process” (“CDP”) hearings and who issue determinations are “inferior Officers” of the United States under the Appointments Clause of the Constitution (Art. II, sec. 2, cl. 2) such that they need to be appointed under its procedures.