Stocker v. United States
Petition for certiorari denied on December 16, 2013
Issue: Whether a taxpayer may prove the timely filing of a tax refund claim through evidence other than an actual postmarked envelope or a registered or certified mail receipt, as the Third, Eighth, Ninth, and Tenth Circuits and the Tax Court have held, or whether the only evidence admissible to establish timely filing is the envelope or receipt itself, as the First, Second, and Sixth Circuits have held.
| Date | Proceedings and Orders (key to color coding) |
|---|
| Jul 11 2013 | Application (13A61) to extend the time to file a petition for a writ of certiorari from July 23, 2013 to August 22, 2013, submitted to Justice Kagan. |
| Jul 12 2013 | Application (13A61) granted by Justice Kagan extending the time to file until August 22, 2013. |
| Aug 6 2013 | Application (13A61) to extend further the time from August 22, 2013 to August 29, 2013, submitted to Justice Kagan. |
| Aug 7 2013 | Application (13A61) granted by Justice Kagan extending the time to file until August 29, 2013. |
| Aug 29 2013 | Petition for a writ of certiorari filed. (Response due September 30, 2013) |
| Sep 25 2013 | Order extending time to file response to petition to and including October 30, 2013. |
| Sep 30 2013 | Brief amicus curiae of Center for the Fair Administration of Taxes filed. |
| Sep 30 2013 | Brief amicus curiae of Tax Foundation filed. |
| Sep 30 2013 | Brief amici curiae of Professors of Taxation at Thomas M. Cooley Law School filed. |
| Oct 23 2013 | Order further extending time to file response to petition to and including November 12, 2013. |
| Nov 12 2013 | Brief of respondent United States in opposition filed. |
| Nov 26 2013 | DISTRIBUTED for Conference of December 13, 2013. |
| Nov 26 2013 | Reply of petitioners Robert W. Stocker, II, et ux. filed. (Distributed) |
| Dec 16 2013 | Petition DENIED. |
