{"argument_date":"2002-12-09T00:00:00Z","arguments":[{"argument_date":"2002-12-09T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2002","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","paragraphs":["Mr. Fried argued the interest in IOLTA accounts is private property.","Mr. Fried argued the state took the property without just compensation.","Mr. Burman argued the plaintiffs' case has a fundamental flaw.","Mr. Dellinger argued a taking requires property, a taking, and denial of compensation."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 5-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}]}],"caption":"Washington Legal Foundation v. Legal Foundation of Wash.","case_history":[{"changed_at":"2026-08-29T20:06:31.633571Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:31.663370Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"the sides that brought the case claim a state tax on interest from client trust accounts is an unconstitutional taking. the opposing sides argue the tax is a valid exercise of state power.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}],"dispositions":[],"latest_court_document_date":"2002-12-09T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2002","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/01-1325.html","primary_docket":"01-1325","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T16:37:20.583442Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["This case tests whether a state tax on interest from client trust accounts is a constitutional taking. the sides that brought the case argue the tax takes private property without just compensation. the opposing sides argue the tax is a valid exercise of state power."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on December 9, 2002."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 5-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}]},{"heading":"What each side wants","paragraphs":["the sides that brought the case want the Court to strike down the state tax on interest from client trust accounts.","the opposing sides want the Court to uphold the state tax on interest from client trust accounts."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}]},{"heading":"What each side says","paragraphs":["the sides that brought the case argue the tax takes private property without just compensation.","the opposing sides argue the tax is a valid exercise of state power."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}]},{"heading":"What the justices asked","paragraphs":["Justice O'Connor asked about the flaw in the plaintiffs' case.","Justice Stevens asked the advocates to proceed with their arguments."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 5-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}]},{"heading":"Why it matters","paragraphs":["The outcome determines whether states can tax interest from client trust accounts. This affects how states manage public funds and how clients receive compensation."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 5-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}]}],"slug":"2002-01-1325-washington-legal-foundation-v-legal-foundation-of-wash","term":"2002","title":"Does a state tax on interest from client trust accounts violate the Fifth Amendment?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 49-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 22, lines 49-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 37, lines 29-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 37, lines 29-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 23-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/01-1325.pdf","page_label":"file page 51, lines 23-41"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}