Rodriguez v. Federal Deposit Insurance Corp.
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 18-1269 | 10th Cir. | Dec 3, 2019 | Feb 25, 2020 | 9-0 | Gorsuch | OT 2019 |
Holding: The rule of In re Bob Richards Chrysler-Plymouth Corp., which specifies how federal tax refund proceeds should be allocated among members of an affiliated group of corporations that file a consolidated return, is not a legitimate exercise of federal common lawmaking.
Judgment: Vacated and remanded, 9-0, in an opinion by Justice Gorsuch on February 25, 2020.
SCOTUSblog Coverage
- Opinion analysis: In tax refund case, justices decide a narrow question but leave much unresolved (Daniel Hemel, February 26, 2020)
- Live blog of opinions (Update: Completed) (Kalvis Golde, February 25, 2020)
- Argument analysis: Going the way of the phlogiston (Daniel Hemel, December 4, 2019)
- Argument preview: Whose refund is it anyway? (Daniel Hemel, November 26, 2019)
- Petitions of the week (Aurora Barnes, May 15, 2019)
| Date | Proceedings and Orders |
|---|---|
| Apr 01 2019 | Petition for a writ of certiorari filed. (Response due May 3, 2019) |
| Apr 26 2019 | Motion to extend the time to file a response from May 3, 2019 to June 6, 2019, submitted to The Clerk. |
| Apr 26 2019 | Motion to extend the time to file a response is granted and the time is extended to and including June 6, 2019. |
| Apr 26 2019 | Response of Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. to motion not accepted for filing. (May 13, 2019 - paper version not received) |
| May 03 2019 | Brief amicus curiae of American College of Tax Counsel filed. |
| May 29 2019 | Letter from counsel for petitioner waiving the 14-day waiting period under Rule 15.5 filed. |
| Jun 03 2019 | Brief of respondent Federal Deposit Insurance Corporation, as Receiver for United Western Bank in opposition filed. |
| Jun 04 2019 | DISTRIBUTED for Conference of 6/20/2019. |
| Jun 06 2019 | Reply of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed. (Distributed) |
| Jun 26 2019 | DISTRIBUTED for Conference of 6/27/2019. |
| Jun 28 2019 | Petition GRANTED. |
| Jul 09 2019 | Joint motion for an extension of time to file the briefs on the merits filed. |
| Jul 16 2019 | Joint motion for an extension of time to file the briefs on the merits granted. The time to file the joint appendix and petitioner's brief on the merits is extended to and including August 30, 2019. The time to file respondent's brief on the merits is extended to and including October 17, 2019. |
| Aug 30 2019 | Joint appendix filed. (Statement of costs filed) |
| Aug 30 2019 | Brief of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed. |
| Sep 13 2019 | SET FOR ARGUMENT on Tuesday, December 3, 2019. |
| Oct 17 2019 | Brief of respondent Federal Deposit Insurance Corporation, as Receiver for United Western Bank filed. |
| Oct 23 2019 | Record requested from the U.S.C.A. 10th Circuit... |
| Oct 25 2019 | CIRCULATED |
| Nov 14 2019 | Reply of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed. (Distributed) |
| Dec 03 2019 | Argued. For petitioner: Mitchell P. Reich, Washington, D. C. For respondent: Michael Huston, Assistant to the Solicitor General, Washington, D. C. |
| Feb 25 2020 | Judgment VACATED and case REMANDED. Gorsuch, J., delivered the opinion for a unanimous Court. |
| Mar 30 2020 | JUDGMENT ISSUED. |
