Curcio v. Commissioner of Internal Revenue

Petition for certiorari denied on June 17, 2013

Docket No.	Op. Below	Argument	Opinion	Vote	Author	Term
12-1085	2d Cir.	N/A	N/A	N/A	N/A	OT 2012

Issue: Whether the standard of appellate review for the Tax Court"s determination of a mixed question of law and fact, such as whether an expenditure is an ordinary and necessary business expense, is clear error or de novo.

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Petition of the day (Mary Pat Dwyer, June 7, 2013)

Date	Proceedings and Orders (key to color coding)
03/05/2013	Petition for a writ of certiorari filed. (Response due April 8, 2013)
04/03/2013	Order extending time to file response to petition to and including May 8, 2013.
04/08/2013	Brief amicus curiae of Benistar 419 Plan & Trust filed.
04/26/2013	Order further extending time to file response to petition to and including May 15, 2013.
05/15/2013	Brief of respondent Commissioner of Internal Revenue in opposition filed.
05/28/2013	DISTRIBUTED for Conference of June 13, 2013.
05/28/2013	Reply of petitioners Mark Curcio, et al. filed. (Distributed)
06/17/2013	Petition DENIED.