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1 [i] (2025)

handle is hein.preview/supapggd0001 and id is 1 raw text is: No. 24-416 IN THE *upreme (Court of tlje Uniteb *tates COMMISSIONER OF INTERNAL REVENUE, Petitioner, U. JENNIFER ZUCH, Respondent. On Writ of Certiorari to the United States Court of Appeals for the Third Circuit BRIEF OF NATIONAL TAXPAYERS UNION FOUNDATION, NATIONAL FEDERATION OF INDEPENDENT BUSINESS SMALL BUSINESS LEGAL CENTER, INC., AND NATIONAL ASSOCIATION OF WHOLESALER- DISTRIBUTORS AS AMICI CURIAE IN SUPPORT OF RESPONDENT JOSEPH D. HENCHMAN Counsel of Record NATIONAL TAXPAYERS UNION FOUNDATION 122 C Street N.W. #700 Washington, D.C. 20001 jbh@ntu.org (703) 683-5700 March 24, 2025