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
 
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 Document Proof 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)
Petition Proof 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 Document Proof of Service Certificate 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 Document Proof 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 Document Proof of Service
Feb 14 2025 Brief of petitioner Commissioner of Internal Revenue filed.
Main Document Proof 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 Document Proof of Service Certificate 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 Document Certificate of Word Count Proof of Service
Mar 24 2025 Brief amicus curiae of A. Lavar Taylor filed. (Distributed)
Main Document Proof of Service Certificate of Word Count
Mar 24 2025 Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed)
Main Document Certificate of Word Count Proof of Service
Mar 24 2025 Brief amicus curiae of Center for Taxpayer Rights filed. (Distributed)
Main Document Certificate of Word Count Proof of Service
Apr 11 2025 Reply of petitioner Commissioner of Internal Revenue filed. (Distributed)
Main Document Proof of Service
Apr 22 2025 Argued. For petitioner: Erica L. Ross, Assistant to the Solicitor General, Department of Justice, Washington, D. C. For respondent: Shay Dvoretzky, Washington, D. C.
Jun 12 2025 Judgment REVERSED and case REMANDED. Barrett, J., delivered the opinion of the Court, in which Roberts, C. J., and Thomas, Alito, Sotomayor, Kagan, Kavanaugh, and Jackson, JJ., joined. Gorsuch, J., filed a dissenting opinion.
Jul 14 2025 Judgment Issued.
Main Document
Aug 05 2025 Record returned to the United States Court of Appeals for the Third Circuit.
Attorneys
Attorneys for Petitioners
Brian Halligan Fletcher
Counsel of Record
Department of Justice
950 Pennsylvania Ave. NW
Washington, DC 20530

CHERI.WILLIAMS2@USDOJ.GOV
Ph: 202-514-2201
Party name: United States


D. John Sauer
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: Commissioner of Internal Revenue


Attorneys for Respondents
Shay Dvoretzky
Counsel of Record
Skadden, Arps, Slate, Meagher & Flom LLP
1440 New York Ave., NW
Washington, DC 20005

SHAY.DVORETZKY@SKADDEN.COM
Ph: 202-371-7000
Party name: Jennifer Zuch


Other Attorneys
Joseph Darcy Henchman
Counsel of Record
National Taxpayers Union Foundation
122 C Street N.W.
#700
Washington, DC 20001

jbh@ntu.org
Ph: (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
Ph: 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
Ph: 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
Ph: (202) 662-6000
Party name: The Chamber of Commerce of the United States of America