Editor's Note :

At 9:30 a.m. on Monday, May 20 we expect orders from the May 16 Conference. We expect opinions in argued cases at 10 a.m. We will begin live blogging shortly before 9:30.

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. 		TBD TBD TBD OT 2012
 

Issue: Whether, in determining the creditability of a foreign tax, courts should employ a formalistic approach that looks solely at the form of the foreign tax statute and ignores how the tax actually operates, or should employ a substance-based approach that considers factors such as the practical operation and intended effect of the foreign tax.

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.