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Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund

Petition for certiorari denied on March 3, 2014
Docket No. Op. Below Argument Opinion Vote Author Term
13-648 1st Cir. __ N/A N/A N/A N/A OT 13

Issue: (1) Whether the First Circuit erred by holding (contrary to decisions of the Seventh and D.C. Circuits) that “trade or business” status under ERISA should be governed by a novel, multi-factor “investment plus-like” test rather than by this Court’s decisions defining “trade or business” status for purposes of Section 162(a) of the Internal Revenue Code; and (2) whether the First Circuit erred by holding, contrary to Whipple v. Commissioner that an entity that solely makes investments and manages the businesses in which it has invested is a “trade or business.”

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Nov 21 2013Petition for a writ of certiorari filed. (Response due December 30, 2013)
Dec 9 2013Order extending time to file response to petition to and including January 29, 2014.
Dec 30 2013Motion for leave to file amicus brief filed by Private Equity Growth Capital Council.
Jan 29 2014Brief of respondent New England Teamsters & Trucking Industry Pension Fund in opposition filed.
Feb 12 2014DISTRIBUTED for Conference of February 28, 2014.
Feb 12 2014Reply of petitioners Sun Capital Partners III, LP, et al. filed. (Distributed)
Mar 3 2014Motion for leave to file amicus brief filed by Private Equity Growth Capital Council GRANTED.
Mar 3 2014Petition DENIED.
 
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