On Tuesday, December 10, and on Wednesday, December 11, we expect one or more opinions in argued cases at 10:00 a.m. We will begin live blogging both days beginning at 9:45. The link for tomorrow's live blog is here.
Northrop Corporation Employee Insurance Benefit Plans Master Trust v. United States
Petition for certiorari denied on December 3, 2012
Issue: (1) Whether 26 U.S.C. § 512(a)(3)(E)(i), which provides that investment income of a voluntary employees’ beneficiary association (“VEBA”) is tax exempt only if a set-aside of the income for a purpose specified in Section 512(a)(3)(B)(ii) “does not result in an amount of assets set aside for such purpose in excess of the account limit determined under section 419A” – which, along with Section 419, limits an employer’s deduction for contributions to a VEBA – must be interpreted consistently with Sections 419 and 419A to mean that a set-aside of income results in set-aside assets only if the income is considered, under Section 419(c), not to have been spent for a specified purpose in the year the income is earned, but instead to have been accumulated for use in a later year; (2) whether a regulation adopting the Federal Circuit’s interpretation outstanding in “temporary” form since 1986 should be given deference despite having been issued without the explanation required by 5 U.S.C. § 706(2)(A) and without the prior notice and comment required by 5 U.S.C. § 553; and (3) whether the variance rule in Treasury Regulation § 301.6402-2(b)(1) is jurisdictional, barring the deference argument and precluding application of judicial exceptions to such administrative exhaustion requirements.
On Monday the Court issued orders from its December 6 Conference. (As Lyle reported the Court granted one new case from that Conference on Friday afternoon.) On Tuesday and Wednesday at 10:00 a.m., we expect one or more opinions in argued cases. We will begin live blogging at 9:45. This is the second week of the December sitting; the hearing list for this sitting is here.
Upcoming Oral Arguments
Mayorkas v. Cuellar de Osorio Right of foreign nationals to bring their children into the U.S., or to change their status, when the children have reached the age of twenty-one while waiting on government lists for available visas.
In this eight-part interview, Judge J. Harvie Wilkinson, III, of the U.S. Court of Appeals for the Fourth Circuit discusses his background, including: a race for Congress; clerking for Justice Lewis F. Powell, Jr., and the value of humility; the confirmation process and the life and work of a federal appeals court judge; understanding the Court, interviewing [...]
Awarded the Peabody Award for excellence in electronic media.
Sigma Delta Chi
Awarded the Sigma Delta Chi deadline reporting award for online coverage of the Affordable Care Act decision.
Silver Gavel Award
Awarded the Silver Gavel Award by the American Bar Association for fostering the American public’s understanding of the law and the legal system.
American Gavel Award
Awarded the American Gavel Award for Distinguished Reporting About the Judiciary to recognize the highest standards of reporting about courts and the justice system.
National Press Club Award
Awarded the National Press Club's Breaking News Award for coverage of the Affordable Care Act decision.