Rodriguez v. Federal Deposit Insurance Corp.
| Docket No. | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|
| 18-1269 | 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 |
|---|---|
| 04/01/2019 | Petition for a writ of certiorari filed. (Response due May 3, 2019) |
| 04/26/2019 | Motion to extend the time to file a response from May 3, 2019 to June 6, 2019, submitted to The Clerk. |
| 04/26/2019 | Motion to extend the time to file a response is granted and the time is extended to and including June 6, 2019. |
| 04/26/2019 | 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) |
| 05/03/2019 | Brief amicus curiae of American College of Tax Counsel filed. |
| 05/29/2019 | Letter from counsel for petitioner waiving the 14-day waiting period under Rule 15.5 filed. |
| 06/03/2019 | Brief of respondent Federal Deposit Insurance Corporation, as Receiver for United Western Bank in opposition filed. |
| 06/04/2019 | DISTRIBUTED for Conference of 6/20/2019. |
| 06/06/2019 | Reply of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed. (Distributed) |
| 06/26/2019 | DISTRIBUTED for Conference of 6/27/2019. |
| 06/28/2019 | Petition GRANTED. |
| 07/09/2019 | Joint motion for an extension of time to file the briefs on the merits filed. |
| 07/16/2019 | 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. |
| 08/30/2019 | Joint appendix filed. (Statement of costs filed) |
| 08/30/2019 | Brief of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed. |
| 09/13/2019 | SET FOR ARGUMENT on Tuesday, December 3, 2019. |
| 10/17/2019 | Brief of respondent Federal Deposit Insurance Corporation, as Receiver for United Western Bank filed. |
| 10/23/2019 | Record requested from the U.S.C.A. 10th Circuit... |
| 10/25/2019 | CIRCULATED |
| 11/14/2019 | Reply of petitioner Simon E. Rodriguez, as Chapter 7 Trustee for the Bankruptcy Estate of United Western Bancorp, Inc. filed. (Distributed) |
| 12/03/2019 | Argued. For petitioner: Mitchell P. Reich, Washington, D. C. For respondent: Michael Huston, Assistant to the Solicitor General, Washington, D. C. |
| 02/25/2020 | Judgment VACATED and case REMANDED. Gorsuch, J., delivered the opinion for a unanimous Court. |
| 03/30/2020 | JUDGMENT ISSUED. |