| No. 03-907 | |
| Title: | Commissioner of Internal Revenue, Petitioner v. Sigitas J. Banaitis |
| Docketed: | December 24, 2003 |
| Linked with 03A425 | |
| Lower Ct: | United States Court of Appeals for the Ninth Circuit |
| Case Numbers: | (02-70421) |
| Decision Date: | August 27, 2003 |
| Questions Presented | |
| Date | Proceedings and Orders |
| Nov 13 2003 | Application (03A425) to extend the time to file a petition for a writ of certiorari from November 25, 2003 to December 29, 2003, submitted to Justice O'Connor. |
| Nov 14 2003 | Application (03A425) granted by Justice O'Connor extending the time to file until December 29, 2003. |
| Dec 24 2003 | Petition for a writ of certiorari filed. (Response due January 23, 2004) |
| Jan 22 2004 | Brief of respondent Sigitas J. Banaitis in opposition filed. |
| Feb 04 2004 | DISTRIBUTED for Conference of February 20, 2004. |
| Feb 05 2004 | Reply of petitioner Commissioner of Internal Revenue filed. (Distributed) |
| Mar 10 2004 | DISTRIBUTED for Conference of March 26, 2004. |
| Mar 29 2004 | Petition GRANTED. This case is consolidated with No. 03-892 CIR v. John Banks and a total of one hour is allotted for oral argument. |
| May 06 2004 | Extension of time within which to file the joint appendix and petitioner's brief on the merits to and including June 11, 2004. VIDED |
| Jun 11 2004 | Joint appendix filed. VIDED. |
| Jun 11 2004 | Brief of petitioner Commissioner of Internal Revenue filed. VIDED. |
| Jun 11 2004 | Brief amici curiae of Professor Gregg D. Polsky and Professor Brant J. Hellwig filed. VIDED. |
| Jun 28 2004 | Extension of time within which to file respondents' brief on the merits to and including August 18, 2004. VIDED |
| Aug 01 2004 | SET FOR ARGUMENT Monday, November 1, 2004. |
| Aug 12 2004 | Brief of respondent Sigitas J. Banaitis filed. |
| Aug 16 2004 | Brief amicus curiae of Stephen B. Cohen filed. VIDED. |
| Aug 16 2004 | Brief amici curiae of Kenneth W. Gideon, et al. filed. VIDED. |
| Aug 17 2004 | Brief amici curiae of Mountain States Legal Foundation, et al. filed. VIDED. |
| Aug 17 2004 | Brief amicus curiae of Oregon Trial Lawyers Association filed. VIDED. |
| Aug 18 2004 | Brief amicus curiae of Taxpayers Against Fraud Education Fund filed. VIDED. |
| Aug 18 2004 | Brief amicus curiae of Equal Employment Advisory Council filed. VIDED. |
| Aug 18 2004 | Brief amici curiae of Lawyers' Committee for Civil Rights Under Law, et al. filed. VIDED. |
| Aug 18 2004 | Brief amicus curiae of Equal Employment Advisory Council filed. VIDED. |
| Aug 18 2004 | Brief amici curiae of National Employment Lawyers Association, et al. filed. VIDED. |
| Aug 18 2004 | Brief amicus curiae of Charles Davenport filed. VIDED. |
| Aug 18 2004 | Brief amici curiae of Association of Trial Lawyers of America filed. VIDED. |
| Aug 27 2004 | Motion for additional time to argue and for divided argument filed by respondents. (VIDED) |
| Sep 01 2004 | SET FOR ARGUMENT Monday, November 1, 2004. |
| Sep 10 2004 | Motion to allow David B. Salmons to argue pro hac vice filed by the Solicitor General. (VIDED) |
| Sep 15 2004 | CIRCULATED. |
| Sep 22 2004 | Reply of petitioner Commissioner of Internal Revenue filed. VIDED. (Distributed) |
| Sep 22 2004 | Record received from U.S.C.A. - 9th Circuit. 1 envelope) |
| Sep 27 2004 | Record received from U.S. Tax Court. (1 envelope) |
| Sep 28 2004 | The motion of respondents for divided argument is granted. The motion of respondents for additional time for oral argument is denied. |
| Sep 28 2004 | Motion to allow David B. Salmons to argue pro hac vice GRANTED. |
| Oct 22 2004 | Supplemental brief of respondents Sigitas J. Banaitis and John Banks filed. VIDED. (Distributed) TBP |
| Oct 25 2004 | Supplemental brief of petitioner Commissioner of Internal Revenue filed. VIDED. (Distributed) |
| Nov 01 2004 | Argued. For petitioner: David B. Salmons, Assistant to the Solicitor General, Department of Justice, Washington, D.C. (pro hac vice.) For respondent Banaitis: Philip N. Jones, Portland, Ore. For respondent Banks: James R. Carty, Los Angeles, Calif. (pro hac vice.) |
| Jan 24 2005 | Judgment REVERSED and case REMANDED. Kennedy, J., delivered the opinion of the Court, in which all other Members joined, except Rehnquist, C. J., who took no part in the decision of the cases. |
| Feb 25 2005 | JUDGMENT ISSUED. |
| May 10 2005 | Record returned to U.S.C.A. 9th Circuit. |
| May 10 2005 | Record returned to United States Tax Court. |
| NAME | ADDRESS | PHONE |
| Attorneys for Petitioner | ||
| Paul D. Clement | Acting Solicitor General Department of Justice Washington, DC 20530 | (202) 514-2217 |
| Party name: Commissioner of Internal Revenue | ||
| David B. Salmons | Bingham McCutchen LLP 2020 K Street, N.W. Washington, DC 20006 david.salmons@bingham.com | (202) 373-6000 |
| Party name: Commissioner of Internal Revenue | ||
| Attorneys for Respondent | ||
| James R. Carty | 300 South Grand Avenue Los Angeles, CA 90071 | |
| Party name: John W. Banks, II | ||
| Philip N. Jones | Duffy Kekel LLP 1200 Standard Plaza 1100 S.W. Sixth Ave. Portland, OR 97204 | (503) 226-1371 |
| Party name: Sigitas J. Banaitis | ||
| William Perry Pendley | Mountain States Legal Foundation 2596 South Lewis Way Lakewood, CO 80227 | (303) 292-2021 |
| Party name: Mountain States Legal Foundation, et al. | ||
| Other | ||
| Stephen B. Cohen | Georgetown Law Center 600 New Jersey Avenue, NW Washington, DC 20001 | (202) 352-8544 |
| Party name: Stephen B. Cohen | ||
| Charles J. Cooper | Cooper & Kirk, PLLC 1523 New Hampshire Avenue, N.W. Washington, DC 20036 ccooper@cooperkirk.com | (202) 220-9600 |
| Party name: Taxpayers Against Fraud Education Fund | ||
| Charles Davenport | Rutgers Law School - Newark 123 Washington Street Newark, NJ 07102 | (973) 353-5384 |
| Party name: Charles Davenport | ||
| Kenneth W. Gideon | Skadden Arps Slate Meagher & Flom 1440 new York Ave., NW Washington, DC 20005 | (202) 371-7540 |
| Party name: Kenneth W. Gideon, et al. | ||
| Douglas B. Huron | Heller Huron Chertkof Lerner Simon & Salzman 1730 M Street, NW, Suite 412 Washington, DC 20036-4517 | (202) 293-8090 |
| Party name: National Employment Lawyers Association, et al. | ||
| Jerome B. Libin | Sutherland Asbill & Brennan LLP 700 Sixth Street, N.W. Washington, DC 20001 jerome.libin@sutherland.com | (202) 383-0145 |
| Party name: Lawyers' Committee for Civil Rights Under Law, et al. | ||
| Ann Elizabeth Norris | Norris Tysse Lampley & Lakis LLP 1501 M Street, NW Washington Washington, DC 20005 areesman@ntll.com | (202) 629-5600 |
| Party name: Equal Employment Advisory Council | ||
| Gregg D. Polsky | University of Minnesota Law School 229-19th Avenue South Minneapolis, MN 55455 | |
| Party name: Prefessor Gregg D. Polsky, et al. | ||
| Jeffrey R. White | American Association for Justice 777 6th Street, N.W., Suite 200 Washington, DC 20001 jeffrey.white@justice.org | (202) 944-2839 |
| Party name: Association of Trial Lawyers of America | ||
| Richard S. Yugler | Landye Bennett Blumstein LLP 1300 SW 5th Avenue Suite 3500 Portland, OR 97201 | (503) 224-4100 |
| Party name: Oregon Trial Lawyers Association | ||