|Docket No.||Op. Below||Argument||Opinion||Vote||Author||Term|
|12-43||3d Cir.||Feb 20, 2013||May 20, 2013||9-0||Thomas||OT 2012|
Holding: The one-time “windfall tax” imposed in 1997 by the United Kingdom on a group of companies privatized between 1984 and 1996 is creditable under Section 901 of the Internal Revenue Code, which (as relevant here) provides that any “income, war profits, and excess profits taxes” paid overseas are creditable against U.S. income taxes.
Judgment: Reversed, 9-0, in an opinion by Justice Thomas on May 20, 2013. Justice Sotomayor filed a concurring opinion.
|Date||Proceedings and Orders |
|May 9 2012||Application (11A1064) to extend the time to file a petition for a writ of certiorari from June 7, 2012 to July 9, 2012, submitted to Justice Alito.|
|May 10 2012||Application (11A1064) granted by Justice Alito extending the time to file until July 9, 2012.|
|Jul 9 2012||Petition for a writ of certiorari filed. (Response due August 10, 2012)|
|Jul 30 2012||Consent to filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner.|
|Jul 31 2012||Order extending time to file response to petition to and including September 10, 2012.|
|Aug 7 2012||Brief amici curiae of N. Jerrold Cohen, Carol P. Tello, and Shane A. Lord filed.|
|Aug 8 2012||Brief amici curiae of Rosanne Altshuler, et al. filed.|
|Aug 10 2012||Brief amici curiae of Southeastern Legal Foundation, et al. filed.|
|Sep 4 2012||Brief of respondent Commissioner of Internal Revenue filed.|
|Sep 19 2012||DISTRIBUTED for Conference of October 5, 2012.|
|Oct 3 2012||DISTRIBUTED for Conference of October 26, 2012.|
|Oct 29 2012||Petition GRANTED.|
|Dec 3 2012||Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner.|
|Dec 13 2012||Joint appendix filed (2 volumes). (Statement of costs received.)|
|Dec 13 2012||Brief of petitioner PPL Corporation and Subsidiaries filed.|
|Dec 14 2012||Brief amici curiae of Patrick J. Smith, et al. filed.|
|Dec 18 2012||SET FOR ARGUMENT ON Wednesday, Fedruary 20, 2013|
|Dec 19 2012||Brief amici curiae of Entergy Corporation, et al. filed.|
|Dec 20 2012||Brief amicus curiae of American Electric Power Company, Inc. filed.|
|Dec 20 2012||Brief amici curiae of Southeastern Legal Foundation, et al. filed.|
|Jan 4 2013||CIRCULATED.|
|Jan 11 2013||Record from U.S.C.A. for 3rd Circuit is electronic.|
|Jan 14 2013||Brief of respondent Commissioner of Internal Revenue filed. (Distributed)|
|Jan 18 2013||Brief amici curiae of Anne Alstott, et al. filed. (Distributed)|
|Jan 24 2013||Record recieved from U.S. Tax Court. (4 boxes)|
|Feb 12 2013||Reply of petitioner PPL Corporation and Subsidiaries filed. (Distributed)|
|Feb 20 2013||Argued. For petitioner: Paul D. Clement, Washington, D. C. For respondent: Ann O'Connell, Assistant to the Solicitor General, Department of Justice, Washington, D. C.|
|May 20 2013||Judgment REVERSED. Thomas, J., delivered the opinion for a unanimous Court. Sotomayor, J., filed a concurring opinion.|
|Jun 21 2013||JUDGMENT ISSUED.|
|Jun 26 2014||Record returned to U.S. Tax Court.|
Cecilia (Cissy) Suyat Marshall, the widow of Thurgood Marshall, died this morning at 94. Here is the court's announcement.
BREAKING: The Supreme Court REJECTS Trump's bid to prevent the House Ways & Means Committee from obtaining his tax returns. No noted dissents.
The brief order may end years of litigation over the committee's efforts to review the tax records of Trump and his businesses.
JUST IN: Whisky, dog toys... and trademark law.
SCOTUS has agreed to hear a dispute between Jack Daniel's and a company that makes squeaking "Bad Spaniels" dog toys. The case will have implications for the tension between parody & intellectual property. https://www.supremecourt.gov/orders/courtorders/112122zr_e1p3.pdf
In a quiet Monday morning order list, SCOTUS adds no new cases to its docket. The court will not hear Brooks v. Abbott, a challenge to an alleged racial gerrymander of a state senate district in Texas. Here's the full order list: https://www.supremecourt.gov/orders/courtorders/112122zor_7lhn.pdf
JUST IN: The Biden administration, as expected, asks the Supreme Court to revive Biden's student-loan relief plan. The U.S. Court of Appeals for the 8th Circuit blocked the government from implementing the plan; Biden wants SCOTUS to lift that ruling. https://www.scotusblog.com/wp-content/uploads/2022/11/22A444-2.pdf
JUST IN: The Supreme Court DENIES Arizona GOP chair Kelli Ward's bid to block the Jan. 6 committee from reviewing her phone records. Clarence Thomas and Samuel Alito dissent from the court's brief, unexplained order denying Ward's request.
NEW: Another fight on the shadow docket over a subpoena seeking information about election interference. Arizona GOP chairwoman Kelli Ward is asking SCOTUS to block the Jan. 6 committee's subpoena for her phone records. Here's Ward's filing: https://www.scotusblog.com/wp-content/uploads/2022/10/22A350.pdf