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Smith v. Internal Revenue Service

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Petition for certiorari denied on February 21, 2017
Docket No. Op. Below Argument Opinion Vote Author Term
16-497 9th Cir. N/A N/A N/A N/A OT 16

Issue: Whether a taxpayer who files a return after assessment has filed a “return” under Section 523(a)(1)(B) of the Bankruptcy Code.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Oct 11 2016Petition for a writ of certiorari filed. (Response due November 14, 2016)
Nov 10 2016Order extending time to file response to petition to and including December 14, 2016.
Nov 14 2016Brief amici curiae of The National Consumer Bankruptcy Rights Center, et al. filed.
Dec 2 2016Order further extending time to file response to petition to and including January 13, 2017.
Jan 13 2017Brief of respondent Internal Revenue Service in opposition filed.
Jan 31 2017Reply of petitioner Martin Smith filed.
Feb 1 2017DISTRIBUTED for Conference of February 17, 2017.
Feb 21 2017Petition DENIED.