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Nieveen v. TAX 106

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Petition for certiorari granted, judgment vacated, and case remanded to the Supreme Court of Nebraska for further consideration in light of Tyler v. Hennepin County on June 5, 2023.
Docket No. Op. Below Argument Opinion Vote Author Term
22-237 Neb. N/A N/A N/A N/A OT 2022

Issues: (1) Whether the government violate the Fifth Amendment's takings clause when it confiscates property worth more than the debt owed by the owner; and (2) whether the forfeiture of far more property than needed to satisfy a delinquent tax debt plus interest, penalties, and costs constitutes an excessive fine within the meaning of the Eighth Amendment.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Sep 09 2022Petition for a writ of certiorari filed. (Response due October 13, 2022)
Sep 19 2022Waiver of right of respondents Rachel Glover, Lancaster County Treasurer & Lancaster County to respond filed.
Oct 07 2022Waiver of right of respondent Douglas J. Peterson, Attorney General of Nebraska to respond filed.
Oct 13 2022Motion for leave to file amicus brief filed by New England Legal Foundation.
Oct 18 2022Supplemental brief of petitioner Sandra K. Nieveen filed.
Oct 25 2022DISTRIBUTED for Conference of 11/10/2022.
Oct 26 2022Response Requested. (Due November 25, 2022)
Nov 10 2022Motion to extend the time to file a response from November 25, 2022 to December 6, 2022, submitted to The Clerk.
Nov 14 2022Motion to extend the time to file a response is granted and the time is extended to and including December 6, 2022, for all respondents.
Dec 06 2022Brief of respondent TAX 106, et al. in opposition filed.
Dec 15 2022Reply of petitioner Sandra K. Nieveen filed.
Dec 21 2022DISTRIBUTED for Conference of 1/6/2023.
Jan 09 2023DISTRIBUTED for Conference of 1/13/2023.
May 30 2023DISTRIBUTED for Conference of 6/1/2023.
Jun 05 2023Motion for leave to file amicus brief filed by New England Legal Foundation GRANTED.
Jun 05 2023Petition GRANTED. Judgment VACATED and case REMANDED for further consideration in light of Tyler v. Hennepin County, 598 U. S. ___ (2023).
Jul 07 2023Judgment and mandate issued.