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.
Proceedings and Orders
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.
On Monday, the justices met for their September 26 conference. They issued orders from this conference on Thursday. The court granted certiorari in nine cases, consolidating two. The October sitting will begin on October 3; the argument calendar for that sitting is available on the court's website.
Bank of America Corp. v. City of Miami (1) Whether, by limiting suit to “aggrieved person[s],” Congress required that a Fair Housing Act plaintiff plead more than just Article III injury-in-fact; and (2) whether proximate cause requires more than just the possibility that a defendant could have foreseen that the remote plaintiff might ultimately lose money through some theoretical chain of contingencies.
Moore v. Texas (1) Whether it violates the Eighth Amendment and this Court’s decisions in Hall v. Florida and Atkins v. Virginia to prohibit the use of current medical standards on intellectual disability, and require the use of outdated medical standards, in determining whether an individual may be executed.
Pena-Rodriguez v. Colorado Whether a no-impeachment rule constitutionally may bar evidence of racial bias offered to prove a violation of the Sixth Amendment right to an impartial jury.
BeavEx Inc. v. Costello Whether the Federal Aviation Administration Authorization Act preempts generally-applicable state laws that force motor carriers to treat and pay all drivers as “employees” rather than as independent contractors.