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Curcio v. Commissioner of Internal Revenue

Certiorari Denied

Petition for certiorari denied on June 17, 2013.

Docket No.12-1085
Op. Below2d Cir.
SCOTUS Page

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.

Proceedings & orders timeline

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

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