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.