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.
On Monday at 9:30 a.m. we expect orders from the April 24 Conference. We expect one or more opinions in argued cases at 10 a.m. on Wednesday. We will be live-blogging beginning at 9:45.
This is the second week of the April sitting. On Tuesday the Court will hear oral argument in Obergefell v. Hodges, which is consolidated with three other cases, on the questions of whether the Fourteenth Amendment requires that states grant and/or recognize same-sex marriages. We will be live-blogging updates from the oral argument beginning at 11 a.m.
Glossip v. Gross The constitutionality under the Eighth Amendment of using a sedative as the first drug in a death penalty protocol.