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United States v. David L. Miller

Paid petition · United States Court of Appeals for the Tenth Circuit, No. 21-4135 · judgment June 27, 2023


Decided · March 26, 2025
Pre-decision estimate: 53% cert probability (95% interval 40%–66%)

Before the decision, about 12.8× the 4.1% base rate. The model weighted this up for a federal-government petitioner, counsel who has won certiorari before, and a circuit split argued in the petition.

Question presented

The Bankruptcy Code permits a bankruptcy trustee to avoid any prepetition transfer of the debtor's property that would be voidable "under applicable law" outside bankruptcy by an actual unsecured creditor of the estate. 11 U.S.C. 544(b)(1). The applicable law may be state law. Elsewhere, the Code abrogates the sovereign immunity of all governmental units "to the extent set forth in this section with respect to" various sections of the Code, including Section 544. 11 U.S.C. 106(a)(l). The court of appeals below joined a circuit split in holding that Section 106(a)(l) permits a bankruptcy trustee to avoid a debtor's tax payment to the United States under Section 544(b), even though no actual creditor could have obtained relief outside of bankruptcy in light of sovereign immunity, the Supremacy Clause, and the Appropriations Clause. The question presented is as follows: Whether a bankruptcy trustee may avoid a debtor's tax payment to the United States under Section 544(b) when no actual creditor could have obtained relief under the applicable state fraudulent-transfer law outside of bankruptcy.

Counsel of record

For petitioner
Sarah M. Harris
Acting Solicitor General

For respondent
Lisa S. Blatt
Williams & Connolly LLP

Case

Conference history
Distributed for 2 conferences

Amicus briefs
5 merits
(1 supporting pet./neither, 4 respondent)

Argument & decision

Argued December 2, 2024 — Yaira Dubin · Lisa S. Blatt. Audio and transcript

Decided March 26, 2025. Opinion by Jackson.

Proceedings

  1. Apr 28 2025
    Judgment Issued.
  2. Mar 26 2025
    Judgment REVERSED. Jackson, J., delivered the opinion of the Court, in which Roberts, C. J., and Thomas, Alito, Sotomayor, Kagan, Kavanaugh, and Barrett, JJ., joined. Gorsuch, J., filed a dissenting opinion.
  3. Dec 02 2024
    Argued. For petitioner: Yaira Dubin, Assistant to the Solicitor General, Department of Justice, Washington, D. C. For respondent: Lisa S. Blatt, Washington, D. C.
  4. Oct 31 2024
    Record received from the United States Court of Appeals for the Tenth Circuit. The record is electronic and is available on PACER.
  5. Oct 22 2024
    CIRCULATED
  6. Oct 21 2024
    Record requested from the United States Court of Appeals for the Tenth Circuit.
  7. Oct 21 2024
    Reply of petitioner United States filed. (Distributed)
  8. Oct 18 2024
    SET FOR ARGUMENT on Monday, December 2, 2024.
  9. Sep 26 2024
    Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
  10. Sep 26 2024
    Brief amicus curiae of National Creditors Bar Association filed.
  11. Sep 26 2024
    Brief amicus curiae of National Association of Bankruptcy Trustees filed.
  12. Sep 20 2024
    Brief amici curiae of Hon. Eugene Wedoff (Ret.), et al. filed.
  13. Sep 19 2024
    Brief of respondent David L. Miller filed.
  14. Aug 15 2024
    Brief amici curiae of 23 States and District of Columbia filed.
  15. Aug 08 2024
    Brief of petitioner United States filed.
  16. Aug 08 2024
    Joint appendix filed. (Statement of cost filed)
  17. Jul 18 2024
    Motion to extend the time to file respondent's brief on the merits granted, and the time is extended to and including September 19, 2024.
  18. Jul 10 2024
    Motion for an extension of time to file respondent's brief on the merits filed.
  19. Jun 24 2024
    Petition GRANTED.
  20. Jun 17 2024
    DISTRIBUTED for Conference of 6/20/2024.
  21. May 28 2024
    DISTRIBUTED for Conference of 6/13/2024.
  22. May 28 2024
    Reply of petitioner United States filed. (Distributed)
  23. May 13 2024
    Brief of respondent David L. Miller in opposition filed.
  24. Mar 14 2024
    Motion to extend the time to file a response is granted and the time is further extended to and including May 13, 2024.
  25. Mar 13 2024
    Motion to extend the time to file a response from April 1, 2024 to May 13, 2024, submitted to The Clerk.
  26. Feb 21 2024
    Motion to extend the time to file a response is granted and the time is extended to and including April 1, 2024.
  27. Feb 20 2024
    Motion to extend the time to file a response from March 1, 2024 to April 1, 2024, submitted to The Clerk.
  28. Jan 29 2024
    Petition for a writ of certiorari filed. (Response due March 1, 2024)
  29. Dec 19 2023
    Application (23A445) granted by Justice Gorsuch extending the time to file until January 29, 2024.
  30. Dec 18 2023
    Application (23A445) to extend further the time from January 2, 2024 to January 29, 2024, submitted to Justice Gorsuch.
  31. Nov 17 2023
    Application (23A445) granted by Justice Gorsuch extending the time to file until January 2, 2024.
  32. Nov 16 2023
    Application (23A445) to extend the time to file a petition for a writ of certiorari from November 30, 2023 to January 2, 2024, submitted to Justice Gorsuch.