Howard L. Baldwin, et ux., Petitioners v. United States
Case Number:
19-402
Court:
Nature of Suit:
Companies
Sectors & Industries:
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July 02, 2020
Top Federal Tax Decisions Of 2020: Midyear Report
In the first six months of 2020, the U.S. Supreme Court addressed two long-standing precedents involving tax laws and struck one down in the process, while the U.S. Tax Court decided several cases involving the use of conservation easement deductions. Here, Law360 examines a few of the most important tax decisions in federal courts from the year's first half.
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February 24, 2020
Justices Ceded Too Much Power To Agencies, Thomas Says
U.S. Supreme Court Justice Clarence Thomas said Monday he favored overturning court precedent that grants government agencies deference in interpreting their own regulations as he dissented from the court's decision not to review a movie producer couple's appeal in a tax case.
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January 23, 2020
Justices Eyeing More Challenges To Agency Deference
Federal agencies haven't had much luck at the U.S. Supreme Court lately, but it could soon get much worse. The justices are now considering taking up two cases that could dramatically limit when courts must defer to regulators about the meaning of statutes.
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December 10, 2019
US Asks Justices To Skip Film Producers' Tax Return Battle
The Supreme Court should decline an appeal by married movie producers who say witness testimony suffices as proof they timely mailed a tax refund request because they didn't follow IRS rules requiring supporting documentation, the U.S. has told the court.
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September 25, 2019
Film Producers Urge Justices To Allow Testimony In Tax Battle
Testimony by married movie producers that they timely mailed a nearly $170,000 tax refund request should overcome Internal Revenue Service regulations requiring supporting documentation, the couple have told the U.S. Supreme Court.