Supreme Court decisions for 6/21/18

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.

The Wayfair ruling is huge. And it is a two edge sward. On one hand it will provide quite a bit of new revenue.
On the other hand, smaller internet sales companies will now have to deal with the paperwork required by each state. It certainly adds a major change to how companies do their accounting. .

I think that software companies will step up pretty quickly to provide software suitable for the purpose. It will be initially disruptive, but I think companies will adjust pretty quickly.

This will help the brick and mortar retail sector out a bit.

Yeah, payment gateways will simply implement the tax with all transactions where applicable.

I don’t think it’ll help brick and mortar that much since the big boys like Amazon are basically already taxed in almost all states since they have physical presence via distribution centers.

Agreed it won’t be a major difference, but will be somewhat helpful.

BTW, we are expecting more opinions tomorrow at 10:00 am, but no orders.

Ten cases are left.

Even with decisions tomorrow, I doubt the Supreme Court will finish on Monday.

Most likely, we will have at least one extra day, Tuesday, and maybe Wednesday as well.

The last regular order list of the term will be on Monday, but the court will likely issue a “wrap up” order list on its last opinion day, or the next day.


Do you think they will accept Arlene’s Flowers?


I am surprised to see so few comments on this ruling. I think it was a couple of years ago when people were up in arms over sales tax being collected when they purchased on-line.

Personally, I am pleased with the ruling.

BTW, in case you missed my other thread, the Supreme Court GVR’ed (Granted, Vacated, Remanded) Arlene’s Flowers, a victory for Arlene’s Flowers.