Wisconsin Central Ltd. v. United States

Docket No.	Op. Below	Argument	Opinion	Vote	Author	Term
17-530	7th Cir.	Apr 16, 2018 Tr.Aud.	Jun 21, 2018	5-4	Gorsuch	OT 2017

Holding: Employee stock options are not taxable “compensation” under the Railroad Retirement Tax Act of 1937.

Judgment: Reversed and remanded, 5-4, in an opinion by Justice Gorsuch on June 21, 2018. Justice Breyer filed a dissenting opinion, in which Justices Ginsburg, Sotomayor, and Kagan joined.

SCOTUSblog Coverage

Symposium: The court begins to strike back at the administrative state (Ilya Shapiro)
A "view" from the courtroom: Inching toward checkout for the term (Mark Walsh)
Opinion analysis: Railroads as the new tax shelter? (Daniel Hemel)
Argument analysis: : Justices grapple with what counts as “money” (Daniel Hemel)
Argument preview: Show me the stock options? (Daniel Hemel)
Court bulks up this term’s docket (UPDATED) (Amy Howe)

Date	Proceedings and Orders (key to color coding)
Oct 06 2017	Petition for a writ of certiorari filed. (Response due November 9, 2017)
Oct 26 2017	Order extending time to file response to petition to and including December 11, 2017.
Nov 09 2017	Brief amicus curiae of Association of American Railroads filed.
Dec 06 2017	Brief of respondent United States filed.
Dec 20 2017	DISTRIBUTED for Conference of 1/5/2018.
Jan 08 2018	DISTRIBUTED for Conference of 1/12/2018.
Jan 12 2018	Petition GRANTED.
Feb 16 2018	Brief of petitioners Wisconsin Central Ltd., et al. filed.
Feb 16 2018	Joint appendix filed. (Statement of costs filed)
Feb 23 2018	SET FOR ARGUMENT on Monday, April 16, 2018.
Feb 23 2018	Brief amici curiae of CSX Corporation and Union Pacific Railroad Company filed.
Feb 23 2018	Brief amicus curiae of Norfolk Southern Corporation filed.
Feb 23 2018	Brief amicus curiae of Association of American Railroads filed.
Mar 07 2018	CIRCULATED
Mar 19 2018	Brief of respondent United States filed. (Distributed)
Mar 30 2018	Record requested from the U.S.C.A. 7th Circuit.
Apr 02 2018	Record received from the U.S.C.A. 7th Circuit is electronic and located on PACER.
Apr 03 2018	Reply of petitioners Wisconsin Central Ltd., et al. filed. (Distributed)
Apr 16 2018	Argued. For petitioners: Thomas H. Dupree, Jr., Washington, D. C. For respondent: Rachel P. Kovner, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
Jun 21 2018	Judgment REVERSED and case REMANDED. Gorsuch, J., delivered the opinion of the Court, in which Roberts, C. J., and Kennedy, Thomas, and Alito, JJ., joined. Breyer, J., filed a dissenting opinion, in which Ginsburg, Sotomayor, and Kagan, JJ., joined.
Jul 23 2018	JUDGMENT ISSUED.

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Cases argued	43
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Wisconsin Central Ltd. v. United States

SCOTUSblog Coverage

Featured Posts

Opinion analysis: Justices affirm ruling that secret sales of invention bar later patent – Ronald Mann

Redacted petition made public in grand jury dispute – Amy Howe

Justices to review New York gun rights case – Amy Howe

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Conference of January 18, 2019

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Jan. 2019

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Peabody Award

Sigma Delta Chi

National Press Club Award

Silver Gavel Award

American Gavel Award

Webby Award