Nieveen v. TAX 106
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.
Issue: (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
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| Date | Proceedings and Orders |
|---|---|
| 09/09/2022 | Petition for a writ of certiorari filed. (Response due October 13, 2022) |
| 09/19/2022 | Waiver of right of respondents Rachel Glover, Lancaster County Treasurer & Lancaster County to respond filed. |
| 10/07/2022 | Waiver of right of respondent Douglas J. Peterson, Attorney General of Nebraska to respond filed. |
| 10/13/2022 | Motion for leave to file amicus brief filed by New England Legal Foundation. |
| 10/18/2022 | Supplemental brief of petitioner Sandra K. Nieveen filed. |
| 10/25/2022 | DISTRIBUTED for Conference of 11/10/2022. |
| 10/26/2022 | Response Requested. (Due November 25, 2022) |
| 11/10/2022 | Motion to extend the time to file a response from November 25, 2022 to December 6, 2022, submitted to The Clerk. |
| 11/14/2022 | Motion to extend the time to file a response is granted and the time is extended to and including December 6, 2022, for all respondents. |
| 12/06/2022 | Brief of respondent TAX 106, et al. in opposition filed. |
| 12/15/2022 | Reply of petitioner Sandra K. Nieveen filed. |
| 12/21/2022 | DISTRIBUTED for Conference of 1/6/2023. |
| 01/09/2023 | DISTRIBUTED for Conference of 1/13/2023. |
| 05/30/2023 | DISTRIBUTED for Conference of 6/1/2023. |
| 06/05/2023 | Motion for leave to file amicus brief filed by New England Legal Foundation GRANTED. |
| 06/05/2023 | Petition GRANTED. Judgment VACATED and case REMANDED for further consideration in light of <i>Tyler</i> v. <i>Hennepin County</i>, 598 U. S. ___ (2023). |
| 07/07/2023 | Judgment and mandate issued. |