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Oakbrook Land Holdings, LLC v. Commissioner of Internal Revenue

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Petition for certiorari denied on January 9, 2023
Docket No. Op. Below Argument Opinion Vote Author Term
22-323 6th Cir. N/A N/A N/A N/A OT 2022

Issue: Whether the Treasury Department’s failure to respond to comments raising concerns about 26 C.F.R. § 1.170A14(g)(6)(ii) violated the Administrative Procedure Act.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Oct 04 2022Petition for a writ of certiorari filed. (Response due November 7, 2022)
Oct 25 2022Motion to extend the time to file a response from November 7, 2022 to December 7, 2022, submitted to The Clerk.
Oct 26 2022Motion to extend the time to file a response is granted and the time is extended to and including December 7, 2022.
Nov 02 2022Brief amicus curiae of GBX Group LLC filed.
Nov 07 2022Brief amicus curiae of Silicon Valley Tax Directors Group filed.
Nov 07 2022Motion for leave to file amicus brief filed by National Taxpayers Union Foundation.
Dec 07 2022Brief of respondent Commissioner of Internal Revenue in opposition filed.
Dec 12 2022Reply of petitioner Oakbrook Land Holdings, LLC, et al. filed.
Dec 21 2022DISTRIBUTED for Conference of 1/6/2023.
Jan 09 2023Motion for leave to file amicus brief filed by National Taxpayers Union Foundation GRANTED.
Jan 09 2023Petition DENIED.