{"argument_date":"2007-02-26T00:00:00Z","arguments":[{"argument_date":"2007-02-26T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2006","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","paragraphs":["Mr. Ainsa argued the general statute waives sovereign immunity for third parties.","Ms. Maynard argued specific remedies foreclose general remedies when purposes conflict.","Justice Roberts asked how strict construction of immunity waivers applies here.","Justice Ginsburg asked why a prior case noted the specific statute was unavailable."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 35-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 10, lines 35-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 10, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 21-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 22, lines 21-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 19-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 43-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 43-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 5, lines 13-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 51-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 5, lines 51-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 17-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 27-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 41-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 8, lines 41-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 19-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 9, lines 19-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 9, lines 5-15"}]}],"caption":"EC Term of Years Trust v. United States","case_history":[{"changed_at":"2026-08-29T20:06:36.285555Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether a specific tax refund statute blocks a third party from using a general sovereign immunity waiver to sue the government.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 21-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 22, lines 21-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 19-41"}],"dispositions":[],"latest_court_document_date":"2007-02-26T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2006","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/05-1541.html","primary_docket":"05-1541","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T12:43:02.604084Z","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 involves a trust seeking a tax refund. The trust argues a general statute allows its suit. The government argues a specific statute controls and blocks the suit."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 21-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 22, lines 21-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 19-41"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on February 26, 2007."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["The trust wants the Court to allow its refund suit under the general statute.","The government wants the Court to block the suit because the specific statute controls."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 21-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 22, lines 21-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 19-41"}]},{"heading":"What each side says","paragraphs":["The trust argues the general statute waives sovereign immunity for third parties.","The government argues the specific statute forecloses the general remedy."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 21-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 22, lines 21-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 19-41"}]},{"heading":"What the justices asked","paragraphs":["Justice Kennedy asked if the specific-over-general principle applies in tax law.","Justice Stevens asked if the two statutes serve separate functions regarding collection and amount."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 35-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 10, lines 35-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 10, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 43-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 43-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 5, lines 13-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 51-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 5, lines 51-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 17-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 27-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 41-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 8, lines 41-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 19-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 9, lines 19-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 9, lines 5-15"}]},{"heading":"Why it matters","paragraphs":["This case determines if third parties can sue for refunds under general statutes. It affects how taxpayers challenge government tax collections. It clarifies the scope of sovereign immunity waivers in tax disputes."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 21-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 22, lines 21-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 19-41"}]},{"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 10, lines 35-43","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 10, lines 35-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 10, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 43-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 43-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 13-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 5, lines 13-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 51-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 5, lines 51-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 17-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 27-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 27-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-11","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 7, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 41-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 8, lines 41-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 19-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 9, lines 19-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 9, lines 5-15"}]}],"slug":"2006-05-1541-ec-term-of-years-trust-v-united-states","term":"2006","title":"Can a third party sue for a tax refund under a general statute when a specific statute exists?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 22, lines 21-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 22, lines 21-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/05-1541.pdf","page_label":"file page 3, lines 19-41"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}