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Smith v. Internal Revenue Service

Petition for certiorari denied on February 21, 0017

Docket No.	Op. Below	Argument	Opinion	Vote	Author	Term
16-497	9th Cir.	N/A	N/A	N/A	N/A	OT 16

Issue: Whether a taxpayer who files a return after assessment has filed a "return" under Section 523(a)(1)(B) of the Bankruptcy Code.

SCOTUSblog Coverage

Petition of the day (Kate Howard, November 26, 2016)

Date	Proceedings and Orders (key to color coding)
10/11/2016	Petition for a writ of certiorari filed. (Response due November 14, 2016)
11/10/2016	Order extending time to file response to petition to and including December 14, 2016.
11/14/2016	Brief amici curiae of The National Consumer Bankruptcy Rights Center, et al. filed.
12/02/2016	Order further extending time to file response to petition to and including January 13, 2017.
01/13/2017	Brief of respondent Internal Revenue Service in opposition filed.
01/31/2017	Reply of petitioner Martin Smith filed.
02/01/2017	DISTRIBUTED for Conference of February 17, 2017.
02/21/2017	Petition DENIED.