PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue

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.

SCOTUSblog Coverage

Opinion analysis: U.S. underwrites U.K. tax on privatized energy industry (Allison Christians, May 21, 2013)
Argument recap: The Court does algebra, and hilarity ensues (Allison Christians, February 21, 2013)
Argument preview: Giving credit where credit is due (Allison Christians, February 20, 2013)
Petition of the day (Ben Cheng, September 8, 2012)

Date	Proceedings and Orders (key to color coding)
05/09/2012	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.
05/10/2012	Application (11A1064) granted by Justice Alito extending the time to file until July 9, 2012.
07/09/2012	Petition for a writ of certiorari filed. (Response due August 10, 2012)
07/30/2012	Consent to filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner.
07/31/2012	Order extending time to file response to petition to and including September 10, 2012.
08/07/2012	Brief amici curiae of N. Jerrold Cohen, Carol P. Tello, and Shane A. Lord filed.
08/08/2012	Brief amici curiae of Rosanne Altshuler, et al. filed.
08/10/2012	Brief amici curiae of Southeastern Legal Foundation, et al. filed.
09/04/2012	Brief of respondent Commissioner of Internal Revenue filed.
09/19/2012	DISTRIBUTED for Conference of October 5, 2012.
10/03/2012	DISTRIBUTED for Conference of October 26, 2012.
10/29/2012	Petition GRANTED.
12/03/2012	Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner.
12/13/2012	Joint appendix filed (2 volumes). (Statement of costs received.)
12/13/2012	Brief of petitioner PPL Corporation and Subsidiaries filed.
12/14/2012	Brief amici curiae of Patrick J. Smith, et al. filed.
12/18/2012	SET FOR ARGUMENT ON Wednesday, Fedruary 20, 2013
12/19/2012	Brief amici curiae of Entergy Corporation, et al. filed.
12/20/2012	Brief amicus curiae of American Electric Power Company, Inc. filed.
12/20/2012	Brief amici curiae of Southeastern Legal Foundation, et al. filed.
01/04/2013	CIRCULATED.
01/11/2013	Record from U.S.C.A. for 3rd Circuit is electronic.
01/14/2013	Brief of respondent Commissioner of Internal Revenue filed. (Distributed)
01/18/2013	Brief amici curiae of Anne Alstott, et al. filed. (Distributed)
01/24/2013	Record recieved from U.S. Tax Court. (4 boxes)
02/12/2013	Reply of petitioner PPL Corporation and Subsidiaries filed. (Distributed)
02/20/2013	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.
05/20/2013	Judgment REVERSED. Thomas, J., delivered the opinion for a unanimous Court. Sotomayor, J., filed a concurring opinion.
06/21/2013	JUDGMENT ISSUED.
06/26/2014	Record returned to U.S. Tax Court.

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.