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Wisconsin Central Ltd. v. United States

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Docket No. Op. Below Argument Opinion Vote Author Term
17-530 7th Cir. Apr 16, 2018 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

DateProceedings and Orders (key to color coding)
Oct 06 2017Petition for a writ of certiorari filed. (Response due November 9, 2017)
Oct 26 2017Order extending time to file response to petition to and including December 11, 2017.
Nov 09 2017Brief amicus curiae of Association of American Railroads filed.
Dec 06 2017Brief of respondent United States filed.
Dec 20 2017DISTRIBUTED for Conference of 1/5/2018.
Jan 08 2018DISTRIBUTED for Conference of 1/12/2018.
Jan 12 2018Petition GRANTED.
Feb 16 2018Brief of petitioners Wisconsin Central Ltd., et al. filed.
Feb 16 2018Joint appendix filed. (Statement of costs filed)
Feb 23 2018SET FOR ARGUMENT on Monday, April 16, 2018.
Feb 23 2018Brief amici curiae of CSX Corporation and Union Pacific Railroad Company filed.
Feb 23 2018Brief amicus curiae of Norfolk Southern Corporation filed.
Feb 23 2018Brief amicus curiae of Association of American Railroads filed.
Mar 07 2018CIRCULATED
Mar 19 2018Brief of respondent United States filed. (Distributed)
Mar 30 2018Record requested from the U.S.C.A. 7th Circuit.
Apr 02 2018Record received from the U.S.C.A. 7th Circuit is electronic and located on PACER.
Apr 03 2018Reply of petitioners Wisconsin Central Ltd., et al. filed. (Distributed)
Apr 16 2018Argued. 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 2018Judgment 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 2018JUDGMENT ISSUED.