Wisconsin Central Ltd. v. United States
Holding
Employee stock options are not taxable "compensation" under the Railroad Retirement Tax Act of 1937, 26 U.S.C. § 3231(e)(1).
Judgment
Reversed and remanded, 5-4, in an opinion by Neil Gorsuch on Jun 21, 2018. Justice Breyer filed a dissenting opinion, in which Justices Ginsburg, Sotomayor, and Kagan joined.
Oct 6, 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 9, 2017Brief amicus curiae of Association of American Railroads filed.Dec 6, 2017Brief of respondent United States filed.Dec 20, 2017DISTRIBUTED for Conference of 1/5/2018.
Jan 8, 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 Association of American Railroads filed.Feb 23, 2018Brief amicus curiae of Norfolk Southern Corporation filed.Mar 7, 2018CIRCULATED
Mar 19, 2018Brief of respondent United States filed. (Distributed)Mar 30, 2018Record requested from the U.S.C.A. 7th Circuit.
Apr 2, 2018Record received from the U.S.C.A. 7th Circuit is electronic and located on PACER.
Apr 3, 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.
Recommended Citation: Wisconsin Central Ltd. v. United States, SCOTUSblog, https://www.scotusblog.com/cases/wisconsin-central-ltd-v-united-states/