|Docket No.||Op. Below||Argument||Opinion||Vote||Author||Term|
|10-875||9th Cir.||Nov 29, 2011||May 14, 2012||5-4||Sotomayor||OT 2011|
Holding: The federal income tax liability resulting from petitioners’ post-petition farm sale is not “incurred by the estate” under Section 503(b) of the Bankruptcy Code and thus is neither collectible nor dischargeable in the Chapter 12 plan.
Plain English Summary: At issue was whether farmers who sell their farm while in bankruptcy have to pay capital gains tax to the IRS. The farmers argued that they could sell the farm and give the proceeds to their other creditors. However, the Court agreed with the IRS that the IRS must be paid before the other creditors.
Judgment: Affirmed, 5-4, in an opinion by Justice Sotomayor on May 14, 2012. Justice Breyer filed a dissenting opinion in which Justices Kennedy, Ginsburg and Kagan joined.
Merits Briefs for the Petitioners
Amicus Briefs in Support of the Petitioner
Merits Briefs for the Respondent
Quick Tok explainer on yesterday’s voting rights case at the Supreme Court—Merrill v. Milligan.
The Mar-a-Lago case arrives at the Supreme Court. Here's an explainer on today's filing from @katieleebarlow, who notes that this isn't the first time Trump has asked the justices to intervene in fights over sensitive documents. (Both other times, the court ruled against him.)
In today's Voting Rights Act case, the conservative majority seemed likely to side with Alabama, though perhaps on narrower grounds than the state asked for. Here's @AHoweBlogger's analysis, plus courtroom sketches from Bill Hennessy (AKA @Artisbest).
Conservative justices seem poised to uphold Alabama’s redistricting plan in Voting Rights Act challenge - SCOTUSblog
In February, a divided Supreme Court temporarily blocked a ruling by a three-judge district court in Alabama, which ...
BREAKING: Donald Trump's lawyers have filed an emergency request asking the Supreme Court to intervene in the case over classified documents at Mar-a-Lago. Trump wants SCOTUS to vacate a Sept. 21 ruling by the 11th Circuit. Here is the filing: https://www.scotusblog.com/wp-content/uploads/2022/10/22A283.pdf
Today at SCOTUS: voting rights and veterans' benefits.
First up is Merrill v. Milligan, a case about Section 2 of the Voting Rights Act and how to decide if a state's redistricting plan dilutes Black voting power. @AHoweBlogger explains:
When are majority-Black voting districts required? In Alabama case, the justices will review that question. - SCOTUSblog
Section 2 of the Voting Rights Act bars election practices that result in a denial or abridgement of the right ...