Supreme Court Asked to Skip Review of Tax Court Filing Deadline

The US Supreme Court should let stand a ruling that the US Tax Court has jurisdiction to hear a tax deficiency challenge even if the petitioner didn’t file on time, a couple’s brief said Monday.

The US Court of Appeals for the Third Circuit was correct to let David and Isobel Berry Culp’s case be heard, despite their untimely petition, because that outcome follows from the Supreme Court’s latest ruling on a related issue, the brief said. For that reason, the high court needn’t take up the Justice Department’s petition for review, it said.

The high court held in 2022’s ...