Editor's Note :

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 at this link shortly before 10:00 a.m.

United States v. Woods

Docket No. Op. Below Argument Opinion Vote Author Term
12-562 5th Cir. Oct 9, 2013
Tr.Aud.
Dec 3, 2013 9-0 Scalia OT 2013

Holding: The district court had jurisdiction to determine whether the partnerships’ lack of economic substance could justify imposing a valuation-misstatement penalty on the partners.

Judgment: Reversed and remanded, 9-0, in an opinion by Justice Scalia on December 3, 2013.

SCOTUSblog Coverage

DateProceedings and Orders
Nov 6 2012Petition for a writ of certiorari filed. (Response due December 6, 2012)
Dec 19 2012DISTRIBUTED for Conference of January 11, 2013.
Jan 4 2013Response Requested . (Due February 4, 2013)
Feb 4 2013Brief of respondents Gary Woods, as Tax Matters Partner of Tesoro Drive Partners, et al. in opposition filed.
Feb 20 2013DISTRIBUTED for Conference of March 15, 2013.
Feb 20 2013Reply of petitioner United States filed. (Distributed)
Mar 18 2013DISTRIBUTED for Conference of March 22, 2013.
Mar 25 2013Petition GRANTED. In addition to the question presented by the petition, the parties are directed to brief and argue the following question: Whether the district court had jurisdiction in this case under 26 U. S. C. §6226 to consider the substantial valuation misstatement penalty.
Apr 4 2013The time to file the joint appendix and petitioner's brief on the merits is extended to and including May 30, 2013.
Apr 4 2013The time to file respondents' brief on the merits is extended to and including July 22, 2013.
May 30 2013Joint appendix filed. (Statement of costs filed.)
May 30 2013Brief of petitioner United States filed.
Jun 5 2013Brief amicus curiae of Professor Amandeep S. Grewal in support of neither party filed.
Jul 19 2013Brief of respondents Gary Woods, as Tax Matters Partner of Tesoro Drive Partners, et al. filed. (Distributed)
Jul 22 2013CIRCULATED.
Jul 23 2013SET FOR ARGUMENT on Wednesday, October 9, 2013.
Jul 25 2013Brief amicus curiae of Professor David J. Shakow filed. (Distributed)
Jul 26 2013Brief amici curiae of Gordon W. Bush, et al. filed. (Distributed)
Jul 26 2013Brief amici curiae of New Millennium Trading, LLC, et al. filed. (Distributed)
Jul 26 2013Brief amici curiae of Scott and Audrey Blum filed. (Distributed)
Jul 26 2013Brief amicus curiae of Partners in Jade Trading, LLC, et al. filed. VIDED. (Distributed)
Aug 2 2013Record received from U.S.C.A. for 5th Circuit is electronic and located on PACER.
Aug 2 2013Record received from U.S.D.C. for Western District of Texas is electronic.
Aug 19 2013Reply of petitioner United States filed. (Distributed)
Oct 8 2013Letter and attachments dated October 7, 2013 received from counsel for respondents. (Distributed)
Oct 9 2013Argued. For petitioner: Malcolm L. Stewart, Deputy Solicitor General, Department of Justice, Washington, D. C. For respondents: Gregory G. Garre, Washington, D. C.
Oct 28 2013Exhibits received from the U.S.D.C. for the Western District of Texas San Antonio Division. (Three boxes)
Dec 3 2013Judgment REVERSED Scalia, J., delivered the opinion for a unanimous Court.
Jan 6 2014JUDGMENT ISSUED.
Jan 15 2014Record from U.S.D.C. Western District of Texas (San Antonio) has been returned.
 
Share:
Term Snapshot
Awards