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 19, 2013)
- Petition of the day (Ben Cheng, September 7, 2012)
| Date | Proceedings and Orders |
|---|---|
| May 9 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. |
| May 10 2012 | Application (11A1064) granted by Justice Alito extending the time to file until July 9, 2012. |
| Jul 9 2012 | Petition for a writ of certiorari filed. (Response due August 10, 2012) |
| Jul 30 2012 | Consent to filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner. |
| Jul 31 2012 | Order extending time to file response to petition to and including September 10, 2012. |
| Aug 7 2012 | Brief amici curiae of N. Jerrold Cohen, Carol P. Tello, and Shane A. Lord filed. |
| Aug 8 2012 | Brief amici curiae of Rosanne Altshuler, et al. filed. |
| Aug 10 2012 | Brief amici curiae of Southeastern Legal Foundation, et al. filed. |
| Sep 4 2012 | Brief of respondent Commissioner of Internal Revenue filed. |
| Sep 19 2012 | DISTRIBUTED for Conference of October 5, 2012. |
| Oct 3 2012 | DISTRIBUTED for Conference of October 26, 2012. |
| Oct 29 2012 | Petition GRANTED. |
| Dec 3 2012 | Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner. |
| Dec 13 2012 | Joint appendix filed (2 volumes). (Statement of costs received.) |
| Dec 13 2012 | Brief of petitioner PPL Corporation and Subsidiaries filed. |
| Dec 14 2012 | Brief amici curiae of Patrick J. Smith, et al. filed. |
| Dec 18 2012 | SET FOR ARGUMENT ON Wednesday, Fedruary 20, 2013 |
| Dec 19 2012 | Brief amici curiae of Entergy Corporation, et al. filed. |
| Dec 20 2012 | Brief amicus curiae of American Electric Power Company, Inc. filed. |
| Dec 20 2012 | Brief amici curiae of Southeastern Legal Foundation, et al. filed. |
| Jan 4 2013 | CIRCULATED. |
| Jan 11 2013 | Record from U.S.C.A. for 3rd Circuit is electronic. |
| Jan 14 2013 | Brief of respondent Commissioner of Internal Revenue filed. (Distributed) |
| Jan 18 2013 | Brief amici curiae of Anne Alstott, et al. filed. (Distributed) |
| Jan 24 2013 | Record recieved from U.S. Tax Court. (4 boxes) |
| Feb 12 2013 | Reply of petitioner PPL Corporation and Subsidiaries filed. (Distributed) |
| Feb 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. |
| May 20 2013 | Judgment REVERSED. Thomas, J., delivered the opinion for a unanimous Court. Sotomayor, J., filed a concurring opinion. |
| Jun 21 2013 | JUDGMENT ISSUED. |
| Jun 26 2014 | Record returned to U.S. Tax Court. |
