| ~~~Date~~~ | ~~~~~~~Proceedings and Orders~~~~~~~~~~~~~~~~~~~~~ |
| May 11 2007 |
Petition for a writ of certiorari filed. (Response due June 14, 2007) |
| Jun 6 2007 |
Order extending time to file response to petition to and including July 16, 2007. |
| Jul 16 2007 |
Brief of respondent United States in opposition filed. |
| Jul 25 2007 |
Reply of petitioner Michael H. Boulware filed. |
| Aug 1 2007 |
DISTRIBUTED for Conference of September 24, 2007. |
| Sep 25 2007 |
Petition GRANTED limited to the following Question: "Whether the diversion of corporate funds to a shareholder of a corporation without earnings and profits automatically qualifies as a non-taxable return of capital up to the shareholder's stock basis, see 26 U.S.C. 301(c)(2), even if the diversion was not intended as a return of capital." The brief of petitioner is to be filed with the Clerk and served upon opposing counsel on or before 2 p.m., Monday, November 5, 2007. The brief of respondent is to be filed with the Clerk and served upon opposing counsel on or before 2 p.m., Monday, December 3, 2007. A reply brief, if any, is to be filed with the Clerk and served upon opposing counsel on or before 2 p.m., Friday, December 28, 2007. Briefs of amici curiae are to be filed with the Clerk and served upon counsel for the parties on or before 2 p.m., 7 days after the brief for the party supported is filed, or if in support of neither party, within 7 days after the petitioner's brief is filed. |
| Nov 5 2007 |
Joint appendix filed. (Statement of costs filed) |
| Nov 5 2007 |
Brief of petitioner Michael H. Boulware filed. |
| Nov 13 2007 |
Brief amicus curiae of National Association of Criminal Defense Lawyers filed. |
| Nov 16 2007 |
SET FOR ARGUMENT ON Tuesday, January 8, 2008. |
| Dec 3 2007 |
Record received from the U.S.C.A. for the 9th Circuit. (1 envelope) |
| Dec 3 2007 |
Brief of respondent United States filed. |
| Dec 6 2007 |
CIRCULATED. |
| Dec 6 2007 |
Record received from the U.S.D.C. for the District of Hawaii. (5 boxes) |
| Dec 21 2007 |
Reply of petitioner Michael H. Boulware filed. (Distributed) |
| Jan 8 2008 |
Argued. For petitioner: John D. Cline, San Francisco, Cal. For respondent: Deanne E. Maynard, Assistant to the Solicitor General, Department of Justice, Washington, D.C. |
| Mar 3 2008 |
Judgment VACATED and case REMANDED. Souter, J., delivered the opinion for a unanimous Court. |
| Apr 4 2008 |
JUDGMENT ISSUED. |
| Apr 29 2008 |
Record returned to the U.S.D.C. for the District of Hawaii. |
| Oct 24 2008 |
Application (08A362) for bail pending appeal, submitted to Justice Kennedy. |
| Oct 27 2008 |
Application (08A362) denied by Justice Kennedy. |