Paul L. Caron

Monday, June 22, 2020

Supreme Court Denies Certiorari In Altera

The U.S. Supreme Court today denied certiorari in Alterna Corp. & Subsidiaries v. Commissioner, No. 19-1009 (June 22, 2020), despite "the glut of high-powered amicus briefs in support of the taxpayer’s petition for certiorari and last week’s landmark APA decision on DACA."

Prior TaxProf Blog coverage:

(Hat Tip: Reuven AVi-Yonah)

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If only the Trump administration had also promulgated Treas. Reg. § 1.482-7A(d)(2), perhaps there would have been a different result.

Because, you know, the Supreme Court does not do equal justice under law when Trump is involved in a case.

Posted by: Anon | Jun 23, 2020 1:23:28 AM