Decided

No. 19-930

CIC Services, LLC v. Internal Revenue Service, et al.

from the United States Court of Appeals for the Sixth Circuit

See other cases from the Sixth Circuit.

Docket Entries

JUDGMENT ISSUED.

Judgment REVERSED and case REMANDED. Kagan, J., delivered the opinion for a unanimous Court. Sotomayor, J., and Kavanaugh, J., filed concurring opinions.

Argued. For petitioner: Cameron T. Norris, Arlington, Va. For respondents: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C.

CIRCULATED

Record requested from the U.S.C.A. 6th Circuit.

The record received from the U.S.C.A. 6th Circuit has been electronically filed.

Reply of petitioner CIC Services, LLC filed.

SET FOR ARGUMENT on Tuesday, December 1, 2020.

Brief amici curiae of Former Government Officials filed.

Brief of respondent Internal Revenue Service filed.

Motion to dispense with printing the joint appendix filed by petitioner GRANTED.

Brief amicus curiae of Professor Bryan T. Camp filed.

Motion for leave to file amicus brief out of time filed by Partnership for Conservation (7/31/2020).

Amicus brief of Partnership for Conservation not accepted for filing. (July 31, 2020 - Corrected version submitted)

Amicus brief of Institute for Free Speech not accepted for filing. (July 28, 2020 - Corrected version submitted).

Motion for leave to file amicus brief filed by Institute for Free Speech (7/31/2020).

Brief amicus curiae of National Taxpayers Union Foundation filed.

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

Brief amici curiae of Alabama Captive Insurance Association, Inc., et al. filed.

Brief amicus curiae of Kristin E. Hickman filed.

Brief amicus curiae of American College of Tax Counsel filed.

Brief amicus curiae of Chamber of Commerce of the United States of America filed.

Brief amicus curiae of Americans for Prosperity Foundation filed.

Brief amicus curiae of Patrick J. Smith filed.

Brief of petitioner CIC Services, LLC filed.

Brief amicus curiae of Center for Taxpayer Rights filed.

Motion to dispense with printing the joint appendix filed by petitioner CIC Services, LLC.

Petition GRANTED.

DISTRIBUTED for Conference of 5/1/2020.

DISTRIBUTED for Conference of 4/24/2020.

Reply of petitioner CIC Services, LLC filed.

Brief amici curiae of Kentucky Captive Association, Inc., et al. filed.

Brief amicus curiae of Kristin E. Hickman filed.

Brief amicus curiae of The Cato Institute filed.

Brief amicus curiae of Chamber of Commerce of the United States of America filed.

Brief amicus curiae of Americans for Prosperity Foundation filed.

Motion to extend the time to file a response is granted and the time is extended to and including March 25, 2020.

Brief amicus curiae of Patrick J. Smith filed.

Motion to extend the time to file a response from February 24, 2020 to March 25, 2020, submitted to The Clerk.

Brief amicus curiae of Tax Clinic at the Legal Services Center of Harvard Law School filed.

Brief amicus curiae of American College of Tax Counsel filed.

Petition for a writ of certiorari filed. (Response due February 24, 2020)

Application (19A440) granted by Justice Sotomayor extending the time to file until January 17, 2020.

Application (19A440) to extend further the time from January 3, 2020 to January 17, 2020, submitted to Justice Sotomayor.

Application (19A440) granted by Justice Sotomayor extending the time to file until January 3, 2020.

Application (19A440) to extend the time to file a petition for a writ of certiorari from November 26, 2019 to January 3, 2020, submitted to Justice Sotomayor.

Parties

CIC Services, LLC, Petitioner, represented by Cameron Thomas Norris

CIC Services, LLC, Petitioner, represented by Patrick Strawbridge

Internal Revenue Service, Respondent, represented by Elizabeth B. Prelogar

Amici Curiae

American College of Tax Counsel, Amicus Curiae, represented by David William Foster

Americans for Prosperity Foundation, Amicus Curiae, represented by Russel James Valvo III

Center for Taxpayer Rights, Amicus Curiae, represented by Carlton M. Smith

Chamber of Commerce of the United States of America, Amicus Curiae, represented by Jacob Moshe Roth

Former Government Officials, Amicus Curiae, represented by Jonathan Ellis Taylor

Institute for Free Speech, Amicus Curiae, represented by Owen Dennis Yeates

Institute for Free Speech, Amicus Curiae, represented by Tyler Leandro Martinez

Kentucky Captive Association, Inc., et al., Amicus Curiae, represented by K. Scott Hamilton

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

National Federation of Independent Business Small Business Legal Center et al., Amicus Curiae, represented by Joseph Brant Judkins

National Taxpayers Union Foundation, Amicus Curiae, represented by Joseph Darcy Henchman

Partnership for Conservation, Amicus Curiae, represented by Nicole Maria Elliott

Patrick J. Smith, Amicus Curiae, represented by Patrick J. Smith

Professor Bryan T. Camp, Amicus Curiae, represented by Bryan Thomas Camp

Tax Clinic at the Legal Services Center of Harvard Law School, Amicus Curiae, represented by Carlton M. Smith

The Cato Institute, Amicus Curiae, represented by Ilya Shapiro

 
Last updated: April 19, 2024