Petition DENIED.

Motion to substitute Mark A. Perkins, authorized representative, as a petitioner in place of Alice Perkins, Deceased GRANTED.

Reply of petitioners Alice Perkins, et al. filed. (Distributed)

DISTRIBUTED for Conference of 9/27/2021.

Brief of respondent Commissioner of Internal Revenue in opposition filed.

Motion to extend the time to file a response is granted and the time is further extended to and including August 20, 2021.

Motion to extend the time to file a response from July 21, 2021 to August 20, 2021, submitted to The Clerk.

Motion to substitute Mark A. Perkins, Authorized Representative as petitioner in place of Alice Perkins, Deceased filed by petitioners.

Amicus brief of William A. Starna, Ph.D. not accepted for filing. (May 07, 2021--corrected version to be submitted)

DISTRIBUTED for Conference of 4/30/2021.

Waiver of right of respondent Commissioner of Internal Revenue to respond filed.

Petition for a writ of certiorari filed. (Response due May 6, 2021)

Alice Perkins, et al., Petitioner, represented by Margaret A. Murphy

Commissioner of Internal Revenue, Respondent, represented by Brian H. Fletcher

William A. Starna, Ph.D., Amicus Curiae, represented by Joseph John Heath