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United States v. Union Pacific Railroad Company

Paid petition · United States Court of Appeals for the Eighth Circuit, No. 16-3574 · judgment August 1, 2017

Certiorari denied · June 28, 2018
Pre-decision estimate: 18% cert probability (95% interval 11%–29%)

Before the decision, about 4.4× the 4.1% base rate. The model weighted this up for a federal-government petitioner, counsel who has won certiorari before, and an Eighth Circuit decision below, and down for a business respondent.

Question presented

Whether income realized by railroad employees from the exercise of non-qualified stock options and from the vesting of restricted stock and restricted stock units is taxable compensation under the Railroad Retirement Tax Act, 26 U.S.C. 3201 et seq. (I)

Counsel of record

For petitioner
Noel John Francisco
Jones Day

For respondent
Bryan Michael Killian
Morgan, Lewis & Bockius, LLP

Case

Conference history
Distributed for 2 conferences

Proceedings

  1. Jun 28 2018
    Petition DENIED.
  2. Jun 27 2018
    DISTRIBUTED for Conference of 6/27/2018.
  3. Apr 11 2018
    DISTRIBUTED for Conference of 4/27/2018.
  4. Mar 22 2018
    Brief of respondent Union Pacific Railroad Company in opposition filed.
  5. Feb 13 2018
    Motion to extend the time to file a response is granted and the time is extended to and including March 22, 2018.
  6. Feb 09 2018
    Motion to extend the time to file a response from February 20, 2018 to March 22, 2018, submitted to The Clerk.
  7. Jan 18 2018
    Petition for a writ of certiorari filed. (Response due February 20, 2018)