| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 20-880 | 5th Cir. | N/A | N/A | N/A | N/A | OT 2020 |
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.
| Date | Proceedings and Orders |
|---|---|
| Dec 29 2020 | Petition for a writ of certiorari filed. (Response due February 3, 2021) |
| Feb 17 2021 | DISTRIBUTED for Conference of 3/5/2021. |
| Feb 24 2021 | Response Requested. (Due March 26, 2021) |
| Feb 25 2021 | Motion to extend the time to file a response from March 26, 2021 to April 16, 2021, submitted to The Clerk. |
| Feb 26 2021 | Motion to extend the time to file a response is granted and the time is extended to and including April 16, 2021. |
| Apr 16 2021 | Brief of respondents Westmoreland Coal Company, et al. in opposition filed. |
| May 03 2021 | Reply of petitioners Trustees of the United Mine Workers of America Combined Benefit Fund, et al. filed. (Distributed) |
| May 04 2021 | DISTRIBUTED for Conference of 5/20/2021. |
| May 24 2021 | Petition DENIED. |
