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PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue

Docket No.12-43
Op. Below3d Cir.
ArgumentFeb 20, 2013
Vote9-0
AuthorClarence Thomas
OpinionMay 20, 2013
TermOctober Term 2012
SCOTUS PageOpinion

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 Clarence Thomas on May 20, 2013. Justice Sotomayor filed a concurring opinion.

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.

Proceedings & orders timeline

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

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