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Holland v. Westmoreland Coal Co.

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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.

DateProceedings and Orders (key to color coding)
Dec 29 2020Petition for a writ of certiorari filed. (Response due February 3, 2021)