| No. 21-1195 | |
| Title: | Alexandru Bittner, Petitioner v. United States |
| Docketed: | March 2, 2022 |
| Lower Ct: | United States Court of Appeals for the Fifth Circuit |
| Case Numbers: | (20-40597) |
| Decision Date: | November 30, 2021 |
| Questions Presented | |
| Date | Proceedings and Orders |
| Feb 28 2022 | Petition for a writ of certiorari filed. (Response due April 1, 2022) |
| PetitionAppendixCertificate of Word CountProof of Service | |
| Mar 23 2022 | Motion to extend the time to file a response from April 1, 2022 to May 2, 2022, submitted to The Clerk. |
| Main Document | |
| Mar 24 2022 | Motion to extend the time to file a response is granted and the time is extended to and including May 2, 2022. |
| Apr 01 2022 | Amicus brief of Center for Taxpayer Rights not accepted for filing. (April 01, 2022 -- Corrected e-filing to be submitted) |
| Apr 01 2022 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Apr 01 2022 | Brief amicus curiae of American College of Tax Counsel filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Apr 01 2022 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Apr 26 2022 | Motion to extend the time to file a response from May 2, 2022 to May 17, 2022, submitted to The Clerk. |
| Main Document | |
| Apr 27 2022 | Motion to extend the time to file a response is granted and the time is further extended to and including May 17, 2022. |
| May 17 2022 | Brief of respondent United States filed. |
| Main DocumentProof of Service | |
| May 20 2022 | Waiver of the 14-day waiting period for the distribution of the petition under Rule 15.5 filed by petitioner. |
| Main Document | |
| May 24 2022 | DISTRIBUTED for Conference of 6/9/2022. |
| Jun 13 2022 | DISTRIBUTED for Conference of 6/16/2022. |
| Jun 21 2022 | Petition GRANTED. |
| Jul 19 2022 | Blanket Consent filed by Respondent, United States |
| Blanket Consent | |
| Jul 28 2022 | Blanket Consent filed by Petitioner, Alexandru Bittner |
| Blanket Consent | |
| Jul 28 2022 | Motion for an extension of time to file the briefs on the merits filed. |
| Main Document | |
| Aug 03 2022 | ARGUMENT SET FOR Wednesday, November 2, 2022. |
| Aug 03 2022 | Motion to extend the time to file the briefs on the merits granted. The time to file the joint appendix and petitioner's brief on the merits is extended to and including August 17, 2022. The time to file respondent's brief on the merits is extended to and including September 28, 2022. |
| Aug 16 2022 | Brief amicus curiae of American College of Trust and Estate Counsel in support of neither party filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Aug 17 2022 | Further extension of time to file petitioner's brief on the merits to and including August 18, 2022. Further extension of time to file respondent's brief on the merits to and including September 30, 2022. |
| Aug 18 2022 | Brief of petitioner Alexandru Bittner filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Aug 18 2022 | Joint appendix filed. (Statement of costs filed) |
| Main DocumentMain DocumentMain DocumentMain DocumentProof of Service | |
| Aug 23 2022 | Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Aug 24 2022 | Brief amicus curiae of American College of Tax Counsel in support of neither party filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Aug 25 2022 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Aug 25 2022 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Aug 31 2022 | CIRCULATED |
| Sep 12 2022 | Record requested from the U.S.C.A. 5th Circuit. |
| Sep 12 2022 | The record from the U.S.C.A. 5th Circuit is electronic and located on Pacer. |
| Sep 30 2022 | Brief of respondent United States filed. (Distributed) |
| Main DocumentCertificate of Word Count | |
| Oct 06 2022 | Brief amicus curiae of National Whistleblower Center filed. (Distributed) |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Oct 21 2022 | Reply of petitioner Alexandru Bittner filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Nov 02 2022 | Argued. For petitioner: Daniel L. Geyser, Dallas, Tex. For respondent: Matthew Guarnieri, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| Feb 28 2023 | Judgment REVERSED and case REMANDED. Gorsuch, J., announced the judgment of the Court, and delivered the opinion of the Court except as to Part II–C. Jackson, J., joined that opinion in full, and Roberts, C. J., and Alito and Kavanaugh, JJ., joined except for Part II–C. Barrett, J., filed a dissenting opinion, in which Thomas, Sotomayor, and Kagan, JJ., joined. |
| NAME | ADDRESS | PHONE |
| Attorneys for Petitioner | ||
| Daniel L. Geyser Counsel of Record | Haynes and Boone, LLP 2323 Victory Avenue, Ste. 700 Dallas, TX 75219 daniel.geyser@haynesboone.com | 303-382-6219 |
| Party name: Alexandru Bittner | ||
| Attorneys for Respondent | ||
| Elizabeth B. Prelogar Counsel of Record | Solicitor General United States Department of Justice 950 Pennsylvania Avenue, NW Washington, DC 20530-0001 | 202-514-2217 |
| Party name: United States | ||
| Other | ||
| Caroline DeLisle Ciraolo Counsel of Record | Kostelanetz & Fink, LLP 601 New Jersey Avenue, N.W. Suite 260 Washington, DC 20001 cciraolo@kflaw.com | (202) 875-8000 |
| Party name: American College of Tax Counsel | ||
| Guinevere M. Moore Counsel of Record | Moore Tax Law Group LLC 2205 W Armitage Ave Suite 1 Chicago, IL 60647 guinevere.moore@mooretaxlawgroup.com | 3125499993 |
| Party name: Center for Taxpayer Rights | ||
| Joseph Russell Palmore Counsel of Record | Morrison & Foerster LLP 2100 L Street, NW Suite 900 Washington, DC 20037 jpalmore@mofo.com | 202-887-6940 |
| Party name: The Chamber of Commerce of the United States of America | ||
| Arthur Grushkow Sapper Counsel of Record | Ogletree, Deakins, Nash, Smoak & Stewart, P.C. 1909 K Street, N.W., Suite 1000 Washington, DC 20006 arthur.sapper@ogletreedeakins.com | 202-263-0270 |
| Party name: National Federation of Independent Business Small Business Legal Center, National Association of Home Builders of the United States, American Farm Bureau Federation, Restaurant Law Center, and Corn Refiners Association | ||
| David Edward Sloan Counsel of Record | Fabian Vancott 215 South State Street, Suite 1200 Salt Lake City, UT 84111 dsloan@fabianvancott.com | 801-237-0423 |
| Party name: American College of Trust and Estate Counsel | ||
| Rachel Gagnebin Talay Counsel of Record | H Street Law PLLC 1616 H Street, NW Suite 701 Washington, DC 20006 rtalay@hstreetlaw.com | 7033079870 |
| Party name: National Whistleblower Center | ||