Wisconsin Central Ltd. v. United States
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, June 22, 2018)
- A "view" from the courtroom: Inching toward checkout for the term (Mark Walsh, June 21, 2018)
- Opinion analysis: Railroads as the new tax shelter? (Daniel Hemel, June 21, 2018)
- Argument analysis: : Justices grapple with what counts as “money” (Daniel Hemel, April 16, 2018)
- Argument preview: Show me the stock options? (Daniel Hemel, April 9, 2018)
- Court bulks up this term’s docket (UPDATED) (Amy Howe, January 12, 2018)
| 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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