| No. 24-416 | |
| Title: | Commissioner of Internal Revenue, Petitioner v. Jennifer Zuch |
| Docketed: | October 15, 2024 |
| Linked with 2 | |
| 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 | |
| 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 |
| 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 | ||
| D. John Sauer Counsel of Record | Solicitor General United States Department of Justice 950 Pennsylvania Avenue, NW Washington, D 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 | ||