Several Cert Petitions Pending as Supreme Court Opens Term

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The Supreme Court term is off to a slow start for tax practitioners, as there are no tax cases on the docket for the new term that begins today. However, petitions for writs of certiorari have been filed in several tax cases, including a circuit split over whether the U.K. windfall tax gives rise to U.S. credits, a case involving whether the surviving spouse in a same-sex marriage must pay estate taxes, and one considering an accountant's attempts to characterize payments made to him by his S corporation for services as dividends rather than taxable wages.