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1 [i] (2022)

handle is hein.preview/supbmmrt0001 and id is 1 raw text is: No. 20-1472
IN THE
,'upreme Eourt of tJe U1niteb  tate5

BOECHLER, P.C.,
Petitioner,
V.

COMMISSIONER OF INTERNAL REVENUE,
Respondent.
On Writ of Certiorari to the United States
Court of Appeals for the Eighth Circuit
BRIEF OF AMICI CURIAE
NATIONAL TAXPAYERS UNION
FOUNDATION AND NATIONAL
FEDERATION OF INDEPENDENT BUSINESS
SMALL BUSINESS LEGAL CENTER
IN SUPPORT OF PETITIONER

KAREN HARNED
ELIZABETH MILITO
NFIB SMALL BUSINESS
LEGAL CENTER
555 12th Street N.W.
#1101
Washington, DC 20004
November 22, 2021

JOSEPH D. HENCHMAN*
*Counsel of Record
TYLER MARTINEZ
NATIONAL TAXPAYERS
UNION FOUNDATION
122 C Street N.W. #650
Washington, DC 20001
(703) 683-5700
ibh@ntu.org
Counsel for Amici Curiae