Knappe v. United States

Petition for certiorari denied on October 15, 2013

Docket No.	Op. Below	Argument	Opinion	Vote	Author	Term
13-34	9th Cir.	N/A	N/A	N/A	N/A	OT 2013

Issue: Whether a taxpayer demonstrates "reasonable cause" under 26 U.S.C. § 6651(a)(1) or "ordinary business care and prudence" under 26 C.F.R. " 301.6651-1(c)(1) when, in reliance on the advice of the taxpayer"s accountant or attorney, the taxpayer files a tax return after the actual due date but within the time the accountant or attorney erroneously advised the taxpayer was available.

SCOTUSblog Coverage

Petition of the day (Mary Pat Dwyer, October 2, 2013)

Date	Proceedings and Orders (key to color coding)
07/03/2013	Petition for a writ of certiorari filed. (Response due August 7, 2013)
07/31/2013	Order extending time to file response to petition to and including September 6, 2013.
09/06/2013	Brief of respondent United States in opposition filed.
09/25/2013	DISTRIBUTED for Conference of October 11, 2013.
10/15/2013	Petition DENIED.