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22-1537·CIVIL

Stephen K. Pond v. United States of America

Affirmed in Part
Status
  1. Scheduled
  2. Argued
  3. Opinion Issued (current)
Question Presented

Whether 26 U.S.C. 7502's provisions related to mailed tax returns supplant the common-law mailbox rule.

Argument Date
January 26, 2023
Argument Time
9:30 a.m.
Panel
IV
Courtroom
Gold Courtroom (Room 348)
Lower Court Judge
Biggs

Panel

Judge King
Judge Richardson
Senior Judge Motz

Citation

CaseStephen K. Pond v. United States of America, No. 22-1537 (4th Cir. May 26, 2023)
PanelMotz, S.J., King & Richardson, JJ.

Arguing Counsel

Joseph Adams
per CA4 audio archive
Robert Wille Jr.
per CA4 audio archive

Panel That Day

3 of 3 cases argued January 26, 2023 before this panel have been decided.

Opinions

Disposition

Court
Affirmed in part, vacated in part, and remanded
Normalized
Affirmed in Part
May 26, 2023