| No. 24-416 | |
| Title: | Commissioner of Internal Revenue, Petitioner v. Jennifer Zuch |
| Docketed: | October 15, 2024 |
| Linked with 24A256 | |
| Lower Ct: | United States Court of Appeals for the Third Circuit |
| Case Numbers: | (22-2244) |
| Decision Date: | March 22, 2024 |
| Rehearing Denied: | June 26, 2024 |
| Questions Presented | |
| Date | Proceedings and Orders |
| Sep 11 2024 | Application (24A256) to extend the time to file a petition for a writ of certiorari from September 24, 2024 to October 11, 2024, submitted to Justice Alito. |
| Main DocumentProof of Service | |
| Sep 12 2024 | Application (24A256) granted by Justice Alito extending the time to file until October 11, 2024. |
| Oct 11 2024 | Petition for a writ of certiorari filed. (Response due November 14, 2024) |
| PetitionProof of Service | |
| Oct 15 2024 | Motion to extend the time to file a response from November 14, 2024 to December 16, 2024, submitted to The Clerk. |
| Main Document | |
| Oct 17 2024 | Motion to extend the time to file a response is granted and the time is extended to and including December 16, 2024. |
| Dec 16 2024 | Brief of respondent Jennifer Zuch in opposition filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Dec 19 2024 | Waiver of the 14-day waiting period for the distribution of the petition pursuant to Rule 15.5 filed by petitioners. |
| Main Document | |
| Dec 23 2024 | Reply of petitioner Commissioner of Internal Revenue filed. (Distributed) |
| Main DocumentProof of Service | |
| Dec 24 2024 | DISTRIBUTED for Conference of 1/10/2025. |
| Jan 10 2025 | Petition GRANTED. |
| Feb 06 2025 | Motion to dispense with printing the joint appendix filed by petitioner Commissioner of Internal Revenue. |
| Main DocumentProof of Service | |
| Feb 14 2025 | Brief of petitioner Commissioner of Internal Revenue filed. |
| Main DocumentProof of Service | |
| Feb 24 2025 | Motion to dispense with printing the joint appendix filed by petitioner GRANTED. |
| Feb 24 2025 | SET FOR ARGUMENT on Tuesday, April 22, 2025. |
| Feb 26 2025 | Record requested from the United States Court of Appeals for the Third Circuit. |
| Mar 07 2025 | Record received from the United States Court of Appeals for the Third Circuit and available electronically with the Clerk. |
| Mar 17 2025 | Brief of respondent Jennifer Zuch filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 19 2025 | CIRCULATED |
| Mar 24 2025 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 24 2025 | Brief amicus curiae of A. Lavar Taylor filed. (Distributed) |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 24 2025 | Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 24 2025 | Brief amicus curiae of Center for Taxpayer Rights filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Apr 11 2025 | Reply of petitioner Commissioner of Internal Revenue filed. (Distributed) |
| Main DocumentProof of Service |
| NAME | ADDRESS | PHONE |
| Attorneys for Petitioner | ||
| Brian Halligan Fletcher Counsel of Record | Department of Justice 950 Pennsylvania Ave. NW Washington, DC 20530 CHERI.WILLIAMS2@USDOJ.GOV | 202-514-2201 |
| Party name: United States | ||
| Sarah M. Harris Counsel of Record | Acting Solicitor General United States Department of Justice 950 Pennsylvania Avenue, NW Washington, DC 20530-0001 SUPREMECTBRIEFS@USDOJ.GOV | 202-514-2217 |
| Party name: Commissioner of Internal Revenue | ||
| Attorneys for Respondent | ||
| Shay Dvoretzky Counsel of Record | Skadden, Arps, Slate, Meagher & Flom LLP 1440 New York Ave., NW Washington, DC 20005 SHAY.DVORETZKY@SKADDEN.COM | 202-371-7000 |
| Party name: Jennifer Zuch | ||
| Other | ||
| Joseph Darcy Henchman Counsel of Record | National Taxpayers Union Foundation 122 C Street N.W. #700 Washington, DC 20001 jbh@ntu.org | (703) 683-5700 |
| Party name: National Taxpayers Union Foundation | ||
| Audrey Anne Patten Counsel of Record | The Legal Services Center of Harvard Law School 122 Boylston St Jamaica Plain, MA 02130 apatten@law.harvard.edu | 617-384-0734 |
| Party name: The Center for Taxpayer Rights | ||
| A. Lavar Taylor Counsel of Record | Taylor Nelson Amitrano LLP 1900 Main Street Suite 650 Irvine, CA 92614 ltaylor@taylorlaw.com | 714-546-0445 |
| Party name: A. Lavar Taylor | ||
| Lauren Willard Zehmer Counsel of Record | Covington & Burling LLP 850 Tenth Street NW Washington, DC 20001 lzehmer@cov.com | (202) 662-6000 |
| Party name: The Chamber of Commerce of the United States of America | ||