A case in which the Court held that the exception in I.R.C. § 7609(c)(2)(D)(i) to the notice requirements for an Internal Revenue Service summons on third-party recordkeepers applies to a summons for anyone’s records whenever the IRS thinks that person’s records might somehow help it collect a delinquent taxpayer’s liability.

Polselli v. Internal Revenue Service

Government & Organizations

Non-Profit

National

Regional

Local

A case in which the Court will decide whether, and if so to what extent, a former president enjoys presidential immunity from criminal prosecution for conduct alleged to involve official acts during his tenure in office.

Trump v. United States

A case in which the Court will decide whether the federal Emergency Medical Treatment and Labor Act—which requires hospitals receiving Medicare funding to offer “necessary stabilizing treatment” to pregnant women in emergencies—preempts an Idaho law that criminalizes most abortions in the state.

Moyle v. United States

A case in which the Court will decide what test courts must use to evaluate the National Labor Relations Board’s requests for injunctions under Section 10(j) of the National Labor Relations Act.

Starbucks Corporation v. McKinney

A case in which the Court will decide whether the denial of a visa to the non-citizen spouse of a U.S. citizen infringes on a constitutionally protected interest of the citizen and, if so, whether the government properly justified that decision.

Department of State v. Munoz

A case in which the Court held that Section 3 of the Federal Arbitration Act requires district courts to stay a lawsuit pending arbitration, and does not give district courts discretion to dismiss the suit when all claims are subject to arbitration.

Polselli v. Internal Revenue Service

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