WFC Holdings Corporation v. United States
Petition for certiorari denied on June 9, 2014
Issue: Whether an objectively profitable transaction can be disregarded for tax purposes under the judge-made economic substance doctrine because it was structured to achieve income tax deductions authorized by the plain language of the Internal Revenue Code.
| Date | Proceedings and Orders |
|---|---|
| 01/15/2014 | Application (13A757) to extend the time to file a petition for a writ of certiorari from January 27, 2014 to February 26, 2014, submitted to Justice Alito. |
| 01/20/2014 | Application (13A757) granted by Justice Alito extending the time to file until February 26, 2014. |
| 02/14/2014 | Application (13A757) to extend further the time from February 26, 2014 to March 28, 2014, submitted to Justice Alito. |
| 02/18/2014 | Application (13A757) denied by Justice Alito. |
| 02/26/2014 | Petition for a writ of certiorari filed. (Response due March 31, 2014) |
| 03/04/2014 | Consent to the filing of amicus curiae briefs, in support of either party or neither party, received from counsel for petitioner. |
| 03/14/2014 | Brief amicus curiae of Professor Amandeep S. Grewal filed. |
| 03/26/2014 | Order extending time to file response to petition to and including April 30, 2014. |
| 03/28/2014 | Brief amici curiae of American Bankers Association, et al. filed. |
| 03/31/2014 | Brief amici curiae of Cato Institute, et al. filed. |
| 03/31/2014 | Brief amici curiae of Private Practioners filed. |
| 03/31/2014 | Brief amicus curiae of Alston & Bird LLP filed. |
| 03/31/2014 | Brief amicus curiae of Atlantic Legal Foundation filed. |
| 03/31/2014 | Brief amicus curiae of Center for Fair Administration of Taxes filed. |
| 03/31/2014 | Brief amici curiae of Reiss+Preuss LLP, and Tax Students filed. |
| 03/31/2014 | Brief amicus curiae of Givner & Kaye APC filed. |
| 04/30/2014 | Brief of respondent United States in opposition filed. |
| 05/20/2014 | DISTRIBUTED for Conference of June 5, 2014. |
| 05/20/2014 | Reply of petitioner WFC Holdings Corporation filed. (Distributed) |
| 06/09/2014 | Petition DENIED. |