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 the Court is closed in observance of the federal holiday. We expect orders from the October 9 Conference on Tuesday morning at 9:30 a.m. The Court will also hear oral arguments on Tuesday and Wednesday, beginning at 10 a.m. On Friday the Justices will meet for their October 16 Conference; our list of “petitions to watch” for that Conference will be available soon.
“Appellate advocacy, particularly at the Supreme Court, is really intimate. I mean, you’re just a few feet away from the Chief Justice. You know, if you’re sweating, they see you. And, it’s a conversation. And, you know, if you’re looking down at your legal pad the whole time, you’re not going to have that conversation.” […]
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.