Legal Opinion

Naysha Oquendo v. Comm'r of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided August 25, 2025No. 24-1205Published

1Opinion of the Court

RECOMMENDED FOR PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 25a0237p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT ┐ NAYSHA Y. OQUENDO, │ Petitioner-Appellant, │ > No. 24-1205 │ v. │ │ COMMISSIONER OF INTERNAL REVENUE, │ Respondent-Appellee. │ ┘ Appeal from the United States Tax Court. No. 17249-23—Kathleen M. Kerrigan, Judge. Argued: May 7, 2025 Decided and Filed: August 25, 2025 Before: CLAY, READLER, and DAVIS, Circuit Judges. _________________ COUNSEL ARGUED: Eric J. Konopka, LATHAM & WATKINS LLP, Washington, D.C., for Appellant. Isaac B. Rosenberg, UNITED…

2Cases cited72 opinions

  1. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  2. Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
  3. United States v. CottonSupreme Court of the United States · 2002
  4. Bowles v. RussellSupreme Court of the United States · 2007
  5. Kontrick v. RyanSupreme Court of the United States · 2004

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