No. 20-880

Michael H. Holland, as Trustee for the United Mine Workers of America Combined Benefit Fund and United Mine Workers of America 1992 Benefit Plan, et al. v. Westmoreland Coal Company, et al.

Lower Court: Fifth Circuit
Docketed: 2021-01-04
Status: Denied
Type: Paid
Response RequestedRelisted (2)
Tags: anti-injunction-act bankruptcy-code circuit-split coal-act south-carolina-v-regan statutory-interpretation tax tax-assessment
Latest Conference: 2021-05-20 (distributed 2 times)
Question Presented (from Petition)

1. Is the South Carolina v. Regan exception to the Anti-Injunction Act available to debtors who want to avoid paying a tax for reasons unrelated to the tax's validity?

2. Are Coal Act premiums "any tax" protected by the Anti-Injunction Act?

Question Presented (AI Summary)

Is the South Carolina v. Regan exception to the Anti-Injunction Act available to debtors who want to avoid paying a tax for reasons unrelated to the tax's validity?

Docket Entries

2021-05-24
Petition DENIED.
2021-05-04
DISTRIBUTED for Conference of 5/20/2021.
2021-05-03
Reply of petitioners Trustees of the United Mine Workers of America Combined Benefit Fund, et al. filed. (Distributed)
2021-04-16
Brief of respondents Westmoreland Coal Company, et al. in opposition filed.
2021-02-26
Motion to extend the time to file a response is granted and the time is extended to and including April 16, 2021.
2021-02-25
Motion to extend the time to file a response from March 26, 2021 to April 16, 2021, submitted to The Clerk.
2021-02-24
Response Requested. (Due March 26, 2021)
2021-02-17
DISTRIBUTED for Conference of 3/5/2021.
2020-12-29
Petition for a writ of certiorari filed. (Response due February 3, 2021)

Attorneys

Trustees of the United Mine Workers of America Combined Benefit Fund, et al.
Bryan Michael KillianMorgan, Lewis & Bockius, LLP, Petitioner
Westmoreland Coal Company, et al.
George William Hicks Jr. — Respondent