Seaview Trading, LLC, et al., Petitioners v. Commissioner of Internal Revenue

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Case overview

Case Number:

23-125

Court:

Supreme Court

Nature of Suit:

Firms

Companies

Sectors & Industries:

  1. January 08, 2024

    Justices Won't Review Partnership's $35.5M Late-Filed Loss

    The U.S. Supreme Court declined Monday to review the Internal Revenue Service's rejection of a partnership's $35.5 million tax loss, letting stand a Ninth Circuit ruling that the partnership never properly filed its delinquent tax return at a service center.

  2. November 16, 2023

    IRS Properly Nixed $35.5M Late-Filed Loss, Justices Told

    The Ninth Circuit correctly upheld the Internal Revenue Service's nix of a partnership's $35.5 million tax loss, the federal government told the U.S. Supreme Court, saying the partnership never properly filed its delinquent tax return at a service center.

  3. September 08, 2023

    Group Urges Justices To Find IRS Missed $36M Loss Deadline

    The Ninth Circuit wrongly allowed the IRS extra time to nix a partnership's $35.5 million tax loss by claiming the partnership never properly filed its delinquent tax return at a service center, a taxpayer rights group told the U.S. Supreme Court on Friday.

  4. August 10, 2023

    Justices Urged To Find IRS Missed Chance To Deny $36M Loss

    The U.S. Supreme Court should review a Ninth Circuit decision allowing the Internal Revenue Service to nix a partnership's claimed $35.5 million tax loss, the partnership argued, saying the government missed its deadline for adjusting the partnership's late-filed return.