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.”
On Monday the Court issued orders from the April 24 Conference, which Lyle reported on. We expect one or more opinions in argued cases at 10 a.m. on Wednesday. We will be live-blogging beginning at 9:45.
This is the second week of the April sitting. On Tuesday the Court will hear oral argument in Obergefell v. Hodges, which is consolidated with three other cases, on the questions of whether the Fourteenth Amendment requires that states grant and/or recognize same-sex marriages. We will be live-blogging updates from the oral argument beginning at 11 a.m.
Glossip v. Gross The constitutionality under the Eighth Amendment of using a sedative as the first drug in a death penalty protocol.