Wisconsin Central v. United States by Justice Gorsuch for 5 to 4 majority, Justice Breyer dissents joined by Justices Ginsburg, Sotomayor and Kagan.
Court says that employee stock options are NOT taxable compensation for purposes of the Railroad Retirement Tax Act because they are not “money remuneration.”
Lucia v SEC by Justice Kagan joined by the Chief Justice and Justices Kennedy, Thomas, Alito and Gorsuch. Thomas writes a separate concurrence, joined by Gorsuch. Breyer concurs in part and dissents in part, joined by Ginsburg and Sotomayor.
Administrative Law Judges ARE Officers of the United States for purposes of the Appointments Clause.
Absolutely correct decision and a blow to the Administrative State.
Pereira v. Sessions by Justice Sotomayor for an 8 to 1 majority, Justice Alito dissents.
The court holds that a notice to appear that does not designate the specific time or place of the non-citizen’s removal proceedings is not a “notice to appear” for purposes of the statute and therefore does not stop the clock on the “continuous physical presence.”
Wayfair v South Dakota
Decision by Kennedy, dissent by the Chief Justice.
Kennedy opinion is joined by Thomas, Alito, Ginsburg, and Gorsuch. Thomas and Gorsuch have concurring opinions. Roberts dissented, joined by Breyer, Sotomayor, and Kagan.
Court holds that the physical presence rule of Quill Corp. v. ND is unsound and incorrect.
This is big, as the Supreme Court has reversed its earlier decision. States now have a greater authority to tax out of state retailers.
No more opinions today, but we may be getting some tomorrow.
No order list today.