Singleton v. Commissioner of Internal Revenue
United States Supreme Court
439 U.S. 940 (1978)
Relevant factsFree
After the Fifth Circuit held a cash stock distribution Singleton (plaintiff) received was taxable as a dividend (reversing the tax court's finding it was a nontaxable return of capital), Singleton petitioned for certiorari, which the Supreme Court denied without explanation.
IssueFree
Whether the United States Supreme Court has to provide a reason for the denial of a petition for a writ of certiorari.
Related cases
Maryland v. Baltimore Radio Show338 U.S. 912 (1950)Davis v. Jacobs454 U.S. 911 (1981)Will v. United States389 U.S. 90 (1967)Executive Software North America, Inc. v. United States District Court for the Central District of California24 F.3d 1545 (9th Cir. 1994)Abu-Ali Abdur'rahman v. Bell537 U.S. 88 (2002)