Editor's Note :

Editor's Note :

In previous years, the Court released orders the morning after the Court’s “Long Conference.” It has not done so this year. Beginning last Term, the Court consistently considered petitions at least two times before granting certiorari. To the extent that practice continues -- and there is no affirmative evidence the Court intends to drop it -- so we are again doubtful that certiorari will be granted in any cases today.

PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue

Docket No. Op. Below Argument Opinion Vote Author Term
12-43 3d Cir. Feb 20, 2013
Tr.Aud.
May 20, 2013 9-0 Thomas OT 2012

Holding: The one-time “windfall tax” imposed in 1997 by the United Kingdom on a group of companies privatized between 1984 and 1996 is creditable under Section 901 of the Internal Revenue Code, which (as relevant here) provides that any “income, war profits, and excess profits taxes” paid overseas are creditable against U.S. income taxes.

Judgment: Reversed, 9-0, in an opinion by Justice Thomas on May 20, 2013. Justice Sotomayor filed a concurring opinion.

SCOTUSblog Coverage

DateProceedings and Orders
May 9 2012Application (11A1064) to extend the time to file a petition for a writ of certiorari from June 7, 2012 to July 9, 2012, submitted to Justice Alito.
May 10 2012Application (11A1064) granted by Justice Alito extending the time to file until July 9, 2012.
Jul 9 2012Petition for a writ of certiorari filed. (Response due August 10, 2012)
Jul 30 2012Consent to filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner.
Jul 31 2012Order extending time to file response to petition to and including September 10, 2012.
Aug 7 2012Brief amici curiae of N. Jerrold Cohen, Carol P. Tello, and Shane A. Lord filed.
Aug 8 2012Brief amici curiae of Rosanne Altshuler, et al. filed.
Aug 10 2012Brief amici curiae of Southeastern Legal Foundation, et al. filed.
Sep 4 2012Brief of respondent Commissioner of Internal Revenue filed.
Sep 19 2012DISTRIBUTED for Conference of October 5, 2012.
Oct 3 2012DISTRIBUTED for Conference of October 26, 2012.
Oct 29 2012Petition GRANTED.
Dec 3 2012Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner.
Dec 13 2012Joint appendix filed (2 volumes). (Statement of costs received.)
Dec 13 2012Brief of petitioner PPL Corporation and Subsidiaries filed.
Dec 14 2012Brief amici curiae of Patrick J. Smith, et al. filed.
Dec 18 2012SET FOR ARGUMENT ON Wednesday, Fedruary 20, 2013
Dec 19 2012Brief amici curiae of Entergy Corporation, et al. filed.
Dec 20 2012Brief amicus curiae of American Electric Power Company, Inc. filed.
Dec 20 2012Brief amici curiae of Southeastern Legal Foundation, et al. filed.
Jan 4 2013CIRCULATED.
Jan 11 2013Record from U.S.C.A. for 3rd Circuit is electronic.
Jan 14 2013Brief of respondent Commissioner of Internal Revenue filed. (Distributed)
Jan 18 2013Brief amici curiae of Anne Alstott, et al. filed. (Distributed)
Jan 24 2013Record recieved from U.S. Tax Court. (4 boxes)
Feb 12 2013Reply of petitioner PPL Corporation and Subsidiaries filed. (Distributed)
Feb 20 2013Argued. For petitioner: Paul D. Clement, Washington, D. C. For respondent: Ann O'Connell, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
May 20 2013Judgment REVERSED. Thomas, J., delivered the opinion for a unanimous Court. Sotomayor, J., filed a concurring opinion.
Jun 21 2013JUDGMENT ISSUED.
Jun 26 2014Record returned to U.S. Tax Court.
 
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