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Holland v. Westmoreland Coal Co.

Petition for certiorari denied on May 24, 2021

Docket No. Op. Below Argument Opinion Vote Author Term
20-880 5th Cir. N/A N/A N/A N/A OT 2020

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.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
12/29/2020Petition for a writ of certiorari filed. (Response due February 3, 2021)
02/17/2021DISTRIBUTED for Conference of 3/5/2021.
02/24/2021Response Requested. (Due March 26, 2021)
02/25/2021Motion to extend the time to file a response from March 26, 2021 to April 16, 2021, submitted to The Clerk.
02/26/2021Motion to extend the time to file a response is granted and the time is extended to and including April 16, 2021.
04/16/2021Brief of respondents Westmoreland Coal Company, et al. in opposition filed.
05/03/2021Reply of petitioners Trustees of the United Mine Workers of America Combined Benefit Fund, et al. filed. (Distributed)
05/04/2021DISTRIBUTED for Conference of 5/20/2021.
05/24/2021Petition DENIED.