Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund
Petition for certiorari denied on March 3, 2014
Issue: (1) Whether the First Circuit erred by holding (contrary to decisions of the Seventh and D.C. Circuits) that "trade or business" status under ERISA should be governed by a novel, multi-factor "investment plus-like" test rather than by this Court"s decisions defining "trade or business" status for purposes of Section 162(a) of the Internal Revenue Code; and (2) whether the First Circuit erred by holding, contrary to Whipple v. Commissioner that an entity that solely makes investments and manages the businesses in which it has invested is a "trade or business."
SCOTUSblog Coverage
- Petition of the day (Mary Pat Dwyer, February 28, 2014)
| Date | Proceedings and Orders |
|---|---|
| 11/21/2013 | Petition for a writ of certiorari filed. (Response due December 30, 2013) |
| 12/09/2013 | Order extending time to file response to petition to and including January 29, 2014. |
| 12/30/2013 | Motion for leave to file amicus brief filed by Private Equity Growth Capital Council. |
| 01/29/2014 | Brief of respondent New England Teamsters & Trucking Industry Pension Fund in opposition filed. |
| 02/12/2014 | DISTRIBUTED for Conference of February 28, 2014. |
| 02/12/2014 | Reply of petitioners Sun Capital Partners III, LP, et al. filed. (Distributed) |
| 03/03/2014 | Motion for leave to file amicus brief filed by Private Equity Growth Capital Council GRANTED. |
| 03/03/2014 | Petition DENIED. |