No. 21-1599
 
Title: Hanna Karcho Polselli, et al., Petitioners
v.
Internal Revenue Service
Docketed: June 28, 2022
Lower Ct: United States Court of Appeals for the Sixth Circuit
   Case Numbers: (21-1010)
   Decision Date: January 7, 2022
   Rehearing Denied: March 28, 2022
Questions Presented
 
Proceedings and Orders
Jun 24 2022 Petition for a writ of certiorari filed. (Response due July 28, 2022)
Petition Appendix Proof of Service Certificate of Word Count
Jul 19 2022 Motion to extend the time to file a response from July 28, 2022 to August 29, 2022, submitted to The Clerk.
Main Document
Jul 20 2022 Motion to extend the time to file a response is granted and the time is extended to and including August 29, 2022.
Jul 28 2022 Brief amicus curiae of Center for Taxpayer Rights filed.
Main Document Proof of Service Certificate of Word Count
Aug 18 2022 Motion to extend the time to file a response from August 29, 2022 to September 29, 2022, submitted to The Clerk.
Main Document
Aug 19 2022 Motion to extend the time to file a response is granted and the time is further extended to and including September 29, 2022.
Sep 21 2022 Motion to extend the time to file a response from September 29, 2022 to October 27, 2022, submitted to The Clerk.
Main Document
Sep 23 2022 Motion to extend the time to file a response is granted and the time is further extended to and including October 27, 2022.
Oct 27 2022 Brief of respondent Internal Revenue Service in opposition filed.
Main Document Certificate of Word Count
Nov 15 2022 DISTRIBUTED for Conference of 12/2/2022.
Nov 15 2022 Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed)
Main Document Proof of Service Certificate of Word Count
Dec 05 2022 DISTRIBUTED for Conference of 12/9/2022.
Dec 09 2022 Petition GRANTED.
Jan 19 2023 Motion to dispense with printing the joint appendix filed by petitioners Hanna Karcho Polselli, et al.
Main Document Proof of Service
Jan 23 2023 Brief of petitioners Hanna Karcho Polselli, et al. filed.
Main Document Proof of Service Certificate of Word Count
Jan 30 2023 Brief amici curiae of Center for Taxpayer Rights, et al. filed.
Main Document Certificate of Word Count Proof of Service
Jan 30 2023 Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
Main Document Certificate of Word Count Proof of Service
Jan 30 2023 Brief amicus curiae of National Taxpayers Union Foundation filed.
Main Document Proof of Service Certificate of Word Count
Jan 30 2023 Brief amicus curiae of Institute for Justice filed.
Certificate of Word Count Proof of Service Main Document
Jan 30 2023 Brief amici curiae of The Rutherford Institute and the Cato Institute filed.
Main Document Certificate of Word Count Proof of Service
Jan 31 2023 SET FOR ARGUMENT on Wednesday, March 29, 2023.
Feb 03 2023 Record requested from the U.S.C.A. for the Sixth Circuit.
Feb 03 2023 All records from the USCA-6th Circuit were transmitted electronically and are available on PACER.
Feb 07 2023 All records from the USDC-Eastern District of Michigan are available on PACER.
Feb 13 2023 CIRCULATED
Feb 21 2023 Motion to dispense with printing the joint appendix filed by petitioners GRANTED.
Feb 22 2023 Brief of respondent United States Department of the Treasury--Internal Revenue Service filed. (Distributed)
Main Document Proof of Service
Mar 17 2023 Reply of petitioners Hanna Karcho Polselli, et al. filed. (Distributed)
Main Document Proof of Service Certificate of Word Count
Mar 29 2023 Argued. For petitioners: Shay Dvoretzky, Washington, D. C. For respondent: Ephraim McDowell, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
May 18 2023 Adjudged to be AFFIRMED. Roberts, C. J., delivered the opinion for a unanimous Court. Jackson, J., filed a concurring opinion, in which Gorsuch, J., joined.
Jun 20 2023 Judgment issued.
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Attorneys
Attorneys for Petitioners
Shay Dvoretzky
Counsel of Record
Skadden, Arps, Slate, Meagher & Flom LLP
1440 New York Ave., NW
Washington, DC 20005

shay.dvoretzky@skadden.com
Ph: 202-371-7370
Party name: Hanna Karcho Polselli, et al.


Attorneys for Respondents
Elizabeth B. Prelogar
Counsel of Record
Solicitor General
United States Department of Justice
950 Pennsylvania Avenue, NW
Washington, DC 20530-0001

SUPREMECTBRIEFS@USDOJ.GOV
Ph: 202-514-2217
Party name: United States Department of the Treasury--Internal Revenue Service


Other Attorneys
Tyler Leandro Martinez
Counsel of Record
National Taxpayers Union Foundation
122 C Street, NW
Suite 700
Washington, DC 20001

TMARTINEZ@NTU.ORG
Ph: 7202916653
Party name: National Taxpayers Union Foundation


Carter G. Phillips
Counsel of Record
Sidley Austin LLP
1501 K Street, N.W.
Washington, DC 20005

CPHILLIPS@SIDLEY.COM
Ph: +1 202 736 8270
Party name: The Chamber of Commerce of the United States of America


Paul Michael Sherman
Counsel of Record
Institute for Justice
901 North Glebe Road
Suite 900
Arlington, VA 22203

PSHERMAN@IJ.ORG
Ph: 7036829320
Party name: Institute for Justice


Melissa Arbus Sherry
Counsel of Record
Latham & Watkins LLP
555 Eleventh Street, NW
Suite 1000
Washington, DC 20004

melissa.sherry@lw.com
Ph: 202-637-3386
Party name: Center for Taxpayer Rights


Ethan Haller Townsend
Counsel of Record
McDermott Will & Emery LLP
500 North Capitol St NW
Washington, DC 20001

EHTOWNSEND@MWE.COM
Ph: (202)756-8000
Party name: The Rutherford Institute and The Cato Institute