Holland v. Westmoreland Coal Co.
Petition for certiorari denied on May 24, 2021
Issue: (1) Whether the exception to the Anti-Injunction Act in South Carolina v. Regan " in which the Supreme Court held that the AIA did not bar South Carolina from filing an original-jurisdiction action in the Supreme Court to raise a 10th Amendment challenge to an income tax assessed on private citizens " is available to debtors who want to avoid paying a tax for reasons unrelated to the tax"s validity; and (2) whether Coal Industry Retiree Health Benefit Act premiums are "any tax" protected by the Anti-Injunction Act.
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Date | Proceedings and Orders |
---|---|
12/29/2020 | Petition for a writ of certiorari filed. (Response due February 3, 2021) |
02/17/2021 | DISTRIBUTED for Conference of 3/5/2021. |
02/24/2021 | Response Requested. (Due March 26, 2021) |
02/25/2021 | Motion to extend the time to file a response from March 26, 2021 to April 16, 2021, submitted to The Clerk. |
02/26/2021 | Motion to extend the time to file a response is granted and the time is extended to and including April 16, 2021. |
04/16/2021 | Brief of respondents Westmoreland Coal Company, et al. in opposition filed. |
05/03/2021 | Reply of petitioners Trustees of the United Mine Workers of America Combined Benefit Fund, et al. filed. (Distributed) |
05/04/2021 | DISTRIBUTED for Conference of 5/20/2021. |
05/24/2021 | Petition DENIED. |