The petition of the day is:

12-1085

Issue: Whether the standard of appellate review for the Tax Court’s determination of a mixed question of law and fact, such as whether an expenditure is an ordinary and necessary business expense, is clear error or de novo.

Posted in Curcio v. Commissioner of Internal Revenue, Cases in the Pipeline

Recommended Citation: Mary Pat Dwyer, Petition of the day, SCOTUSblog (Jun. 6, 2013, 10:52 PM), http://www.scotusblog.com/2013/06/petition-of-the-day-463/