Decided

No. 12-562

United States v. Gary Woods

from the United States Court of Appeals for the Fifth Circuit

See other cases from the Fifth Circuit.

Docket Entries

Record from U.S.D.C. Western District of Texas (San Antonio) has been returned.

JUDGMENT ISSUED.

Judgment REVERSED Scalia, J., delivered the opinion for a unanimous Court.

Exhibits received from the U.S.D.C. for the Western District of Texas San Antonio Division. (Three boxes)

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

Letter and attachments dated October 7, 2013 received from counsel for respondents. (Distributed)

Reply of petitioner United States filed. (Distributed)

Record received from U.S.C.A. for 5th Circuit is electronic and located on PACER.

Record received from U.S.D.C. for Western District of Texas is electronic.

Brief amici curiae of Gordon W. Bush, et al. filed. (Distributed)

Brief amicus curiae of Partners in Jade Trading, LLC, et al. filed. VIDED. (Distributed)

Brief amici curiae of Scott and Audrey Blum filed. (Distributed)

Brief amici curiae of New Millennium Trading, LLC, et al. filed. (Distributed)

Brief amicus curiae of Professor David J. Shakow filed. (Distributed)

SET FOR ARGUMENT on Wednesday, October 9, 2013.

CIRCULATED.

Brief of respondents Gary Woods, as Tax Matters Partner of Tesoro Drive Partners, et al. filed. (Distributed)

Brief amicus curiae of Professor Amandeep S. Grewal in support of neither party filed.

Joint appendix filed. (Statement of costs filed.)

Brief of petitioner United States filed.

The time to file respondents' brief on the merits is extended to and including July 22, 2013.

The time to file the joint appendix and petitioner's brief on the merits is extended to and including May 30, 2013.

Petition GRANTED. In addition to the question presented by the petition, the parties are directed to brief and argue the following question: Whether the district court had jurisdiction in this case under 26 U. S. C. �6226 to consider the substantial valuation misstatement penalty.

DISTRIBUTED for Conference of March 22, 2013.

Reply of petitioner United States filed. (Distributed)

DISTRIBUTED for Conference of March 15, 2013.

Brief of respondents Gary Woods, as Tax Matters Partner of Tesoro Drive Partners, et al. in opposition filed.

Response Requested . (Due February 4, 2013)

DISTRIBUTED for Conference of January 11, 2013.

Petition for a writ of certiorari filed. (Response due December 6, 2012)

Parties

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

Gary Woods, Respondent, represented by Gregory G. Garre

Gary Woods, Respondent, represented by Joel N. Crouch

Amici Curiae

Gordon W. Bush, et al., Amicus Curiae, represented by Thomas E. Redding

New Millennium Trading, LLC, et al., Amicus Curiae, represented by Thomas A. Cullinan

Partners in Jade Trading, LLC, et al., Amicus Curiae, represented by David D. Aughtry

Professor Amandeep S. Grewal in support of neither party, Amicus Curiae, represented by Amandeep S. Grewal

Professor David J. Shakow, Amicus Curiae, represented by David J Shakow

Scott and Audrey Blum, Amicus Curiae, represented by Christopher M. Reimer

 
Last updated: February 16, 2016