Record returned to U.S.C.A. for 4th Circuit.

JUDGMENT ISSUED.

Adjudged to be AFFIRMED. Breyer, J., delivered the opinion of the Court, except as to Part IV-C. Roberts, C. J., and Thomas and Alito, JJ., joined that opinion in full, and Scalia, J., joined except for Part IV-C. Scalia, J. filed an opinion concur...

Argued. For petitioner: Malcolm L. Stewart, Deputy Solicitor General, Department of Justice, Washington, D. C. For respondents: Gregory G. Garre, Washington, D. C.

Argued. For petitioner: Malcolm L. Stewart, Deputy Solicitor General, Department of Justice, Washington, D. C. For respondents: Greagory G. Garre, Washington, D. C.

Reply of petitioner United States filed. (Distributed)

Brief amici curiae of Daniel S. Burks and Reynolds Properties, L.P. filed. (Distributed)

Brief amici curiae of UTAM, Ltd. and DSDBL, Ltd. filed. (Distributed)

Brief amicus curiae of Grapevine Imports, Ltd. filed. (Distributed)

Brief amicus curiae of Bausch & Lomb Incorporated filed. (Distributed)

Brief amicus curiae of National Association of Home Builders filed. (Distributed)

Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed. (Distributed)

Brief amicus curiae of Professor Kristin E. Hickman filed. (Distributed)

Brief amicus curiae of American College of Tax Counsel filed. (Distributed)

Brief amicus curiae of Government of the United States Virgin Islands filed. (Distributed)

Brief of respondents Home Concrete & Supply, LLC, et al. filed. (Distributed)

SET FOR ARGUMENT ON Tuesday, January 17, 2012.

Record received from U.S.C.A. Fourth Circuit.

Record from U.S.D.C. for Eastern District of North Carolina (Southern Division) is electronic.

Consent for the filing of amicus curiae briefs in support of either party or neither party received from counsel for petitioner.

Consent for the filing of amicus briefs in support of either party or neither party received from counsel for petitioner.

Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondents.

CIRCULATED.

Brief of petitioner United States filed.

Joint appendix filed.

The time to file the joint appendix and petitioner's brief on the merits is extended to and including November 15, 2011.

Petition GRANTED. (orders list)

Reply of petitioner United States filed. (Distributed)

DISTRIBUTED for Conference of September 26, 2011.

Brief amicus curiae of Bausch & Lomb Incorporated filed.

Brief of respondents Home Concrete & Supply, LLC, et al. in opposition filed.

Petition for a writ of certiorari filed. (Response due September 2, 2011)

Application (10A1259) to extend the time to file a petition for a writ of certiorari from July 4, 2011 to August 3, 2011, submitted to The Chief Justice.

Application (10A1259) granted by The Chief Justice extending the time to file until August 3, 2011.

United States, Petitioner, represented by Donald B. Verrilli Jr.

United States, Petitioner, represented by Malcolm L. Stewart

Home Concrete & Supply, LLC, et al., Respondent, represented by Richard T. Rice

American College of Tax Counsel, Amicus Curiae, represented by Clifford M. Sloan

Bausch & Lomb Incorporated, Amicus Curiae, represented by Gregory G. Garre

Bausch & Lomb Incorporated, Amicus Curiae, represented by Lisa S. Blatt

Daniel S. Burks, and Reynolds Property LP, Amicus Curiae, represented by Joel N. Crouch

Government of the United States Virgin Islands, Amicus Curiae, represented by Gene C. Schaerr

Government of the United States Virgin Islands, Amicus Curiae, represented by Gene Schaerr

Grapevine Imports, Ltd, Amicus Curiae, represented by Howard R. Rubin

National Association of Home Builders, Amicus Curiae, represented by Christopher M. Whitcomb

National Federation of Independent Business Small Business Legal Center, et al., Amicus Curiae, represented by Elizabeth Gaudio Milito

Professor Kristin E. Hickman, Amicus Curiae, represented by Kristin E. Hickman

UTAM Ltd., and DSDBL, Ltd., Amicus Curiae, represented by James F. Martens