Cohen v. United States
Certiorari Denied
Petition for certiorari denied on January 12, 2015.
Issue
Whether, having invalidated the only mechanism the IRS had developed for pursuing refunds of long distance telephone excise taxes unlawfully exacted from individuals, corporations, and non-profit entities between February 28, 2003 and July 31, 2006, the district court was nevertheless precluded by this Court's decision in Norton v. Southern Utah Wilderness Alliance from directing the IRS to provide by properly adopted regulation for a workable refund protocol applicable to those taxes.
Sep 11, 2014Petition for a writ of certiorari filed. (Response due October 15, 2014)
Oct 8, 2014Order extending time to file response to petition to and including November 14, 2014.
Nov 14, 2014Brief of respondent United States in opposition filed.Dec 3, 2014DISTRIBUTED for Conference of January 9, 2015.
Jan 12, 2015Petition DENIED. Justice Kagan took no part in the consideration or decision of this petition.
Recommended Citation: Cohen v. United States, SCOTUSblog, https://www.scotusblog.com/cases/cohen-v-united-states/