Commissioner of Internal Revenue, Petitioner v. Isobel Berry Culp, et vir

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Case overview

Case Number:

23-1037

Court:

Supreme Court

Nature of Suit:

tax court 

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  1. June 05, 2024

    IRS Presses Justices To Weigh In On Tax Challenge Deadline

    The IRS urged the U.S. Supreme Court to overturn a Third Circuit decision finding the U.S. Tax Court's 90-day deadline for challenging tax bills is not set in stone, arguing the couple defending the ruling are wrongly relying on a 2022 high court decision.

  2. March 20, 2024

    IRS Asks Justices To Scrap Couple's Late-Filed Tax Court Suit

    The IRS asked the U.S. Supreme Court to consider reversing the Third Circuit's revival of a couple's challenge to their tax bill, saying the appeals court incorrectly concluded that a 90-day deadline for petitioning the U.S. Tax Court need not always be met.