Editor's Note :

Editor's Note :

On Tuesday at 10 a.m. we expect one or more opinions in argued cases. We will be live-blogging at this link. The Court has not yet announced whether there will be additional opinion announcements on Wednesday.

Knappe v. United States

Petition for certiorari denied on October 15, 2013
Docket No. Op. Below Argument Opinion Vote Author Term
13-34 9th Cir. N/A N/A N/A N/A OT 2013

Issue: Whether a taxpayer demonstrates “reasonable cause” under 26 U.S.C. § 6651(a)(1) or “ordinary business care and prudence” under 26 C.F.R. § 301.6651-1(c)(1) when, in reliance on the advice of the taxpayer’s accountant or attorney, the taxpayer files a tax return after the actual due date but within the time the accountant or attorney erroneously advised the taxpayer was available.

SCOTUSblog Coverage

DateProceedings and Orders
Jul 3 2013Petition for a writ of certiorari filed. (Response due August 7, 2013)
Jul 31 2013Order extending time to file response to petition to and including September 6, 2013.
Sep 6 2013Brief of respondent United States in opposition filed.
Sep 25 2013DISTRIBUTED for Conference of October 11, 2013.
Oct 15 2013Petition DENIED.
 
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