At 9:30 a.m. on Monday we expect ... (click to view)
Editor's Note :
At 9:30 a.m. on Monday we expect additional orders from the Court's November 25 Conference. On Tuesday, December 2, we expect one or more opinions in argued cases; we will begin live blogging shortly before 10:00 a.m.
Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund
Issue: (1) Whether the First Circuit erred by holding (contrary to
decisions of the Seventh and D.C. Circuits) that
“trade or business” status under ERISA should be
governed by a novel, multi-factor “investment
plus-like” test rather than by this Court’s
decisions defining “trade or business” status for
purposes of Section 162(a) of the Internal Revenue
Code; and (2) whether the First Circuit erred by holding, contrary to
Whipple v. Commissioner that an entity that solely makes
investments and manages the businesses in which
it has invested is a “trade or business.”
How to prepare for oral argument; answering the questions asked; and the (limited) relation of ideas of Justices, the Court, and jurisprudence to the reality of oral argument. “Just the way they say, ‘Battle plans never survive contact with the enemy,’ oral argument plans never survive contact with the Court.” In this six-part interview, Eric Schnapper — […]
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