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.
The Court issued additional orders from the November 24 Conference on Monday. On Tuesday the Court released its opinion in OBB Personenverkehr AG v. Sachs. The Court also heard oral arguments on Monday and Tuesday mornings and will hear oral arguments again on Wednesday at 10 a.m. The hearing list for the December sitting is here. On Friday the Justices will meet for their December 4 Conference; our list of “petitions to watch” for that Conference is available here.
Zubik v. Burwell Does the availability of a regulatory method for nonprofit religious employers to comply with the HHS contraceptive mandate eliminate the substantial burden on religious exercise in violation of RFRA that the Court recognized in Burwell v. Hobby Lobby Stores, Inc.?
Whole Woman’s Health v. Cole Whether, when applying the “undue burden” standard of Planned Parenthood v. Casey, the Fifth Circuit erred in concluding that this standard permits Texas to enforce, in nearly all circumstances, laws that would cause a significant reduction in the availability of abortion services while failing to advance the State’s interest in promoting health - or any other valid interest.
Evenwel v. Abbott Does the "one-person, one-vote" principle require states to use voter population, as opposed to total population, when drawing state legislative districts?
France v. United States Whether disability payments are “earnings” within the meaning of Section 303 of the Consumer Credit Protection Act, as applicable under the Mandatory Victims Restitution Act.
Hill v. Curtin (1) Whether it is an unreasonable application of clearly established federal law to deny the right of self-representation at trial where doing so was not necessary to further any valid government interest; and (2) whether the Michigan Supreme Court’s purported factual finding that granting petitioner’s Faretta request would have caused disruption, undue inconvenience, and burden was objectively unreasonable.
Lizcano v. Texas Whether Texas's standard for determining if a capital defendant meets the second prong of the definition of intellectual disability (“deficits in adaptive functioning”) violates the Eighth Amendment in light of Atkins v. Virginia and Hall v. Florida.
Chief Justice John Roberts says, “‘History didn’t end in 1965.’ But, what he misses is that voter suppression didn’t end in 1965, either . . . . This particular part of the Voting Rights Act that he didn’t like, Section 5, it blocked 3000 discriminatory voting changes from 1965 to 2013.” In this excerpt from the four-part GOVERNINGWorks interview, Ari Berman […]
Awarded the Peabody Award for excellence in electronic media.
Sigma Delta Chi
Awarded the Sigma Delta Chi deadline reporting award for online coverage of the Affordable Care Act decision.
National Press Club Award
Awarded the National Press Club's Breaking News Award for coverage of the Affordable Care Act decision.
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.
Awarded the Webby Award for excellence on the internet.