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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.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Mar 5 2013Petition for a writ of certiorari filed. (Response due April 8, 2013)
Apr 3 2013Order extending time to file response to petition to and including May 8, 2013.
Apr 8 2013Brief amicus curiae of Benistar 419 Plan & Trust filed.
Apr 26 2013Order further extending time to file response to petition to and including May 15, 2013.
May 15 2013Brief of respondent Commissioner of Internal Revenue in opposition filed.
May 28 2013DISTRIBUTED for Conference of June 13, 2013.
May 28 2013Reply of petitioners Mark Curcio, et al. filed. (Distributed)
Jun 17 2013Petition DENIED.