Breaking News

Holland v. Westmoreland Coal Co.

Pending petition
Docket No. Op. Below Argument Opinion Vote Author Term
20-880 5th Cir. TBD TBD TBD TBD TBD

Issues: (1) Whether the exception to the Anti-Injunction Act in South Carolina v. Regan — in which the Supreme Court held that the AIA did not bar South Carolina from filing an original-jurisdiction action in the Supreme Court to raise a 10th Amendment challenge to an income tax assessed on private citizens — is available to debtors who want to avoid paying a tax for reasons unrelated to the tax’s validity; and (2) whether Coal Industry Retiree Health Benefit Act premiums are “any tax” protected by the Anti-Injunction Act.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Dec 29 2020Petition for a writ of certiorari filed. (Response due February 3, 2021)
Feb 17 2021DISTRIBUTED for Conference of 3/5/2021.
Feb 24 2021Response Requested. (Due March 26, 2021)
Feb 25 2021Motion to extend the time to file a response from March 26, 2021 to April 16, 2021, submitted to The Clerk.
Feb 26 2021Motion to extend the time to file a response is granted and the time is extended to and including April 16, 2021.
Apr 16 2021Brief of Westmoreland Coal Company, et al. in opposition submitted.