{"argument_date":"2007-11-06T00:00:00Z","arguments":[{"argument_date":"2007-11-06T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2007","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","paragraphs":["the side that brought the case argued the deadline is a nonwaivable jurisdictional limit on the court's authority.","The government argued the deadline is a strict jurisdictional limit that bars the right and remedy.","questions_asked_by_justices"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 23-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 10, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 11-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 11, lines 11-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 17-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 24, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 19-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 13-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 27-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 7-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 7-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 29-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 5, lines 29-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 6, lines 49-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 17-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 39-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 39-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 33-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 8, lines 33-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 9, lines 35-41"}]}],"caption":"John R. Sand & Gravel Co. v. United States","case_history":[{"changed_at":"2026-08-29T20:06:27.641782Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether a six-year filing deadline acts as a strict jurisdictional bar or a waivable procedural rule.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 17-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 24, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 19-5"}],"dispositions":[],"latest_court_document_date":"2007-11-06T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2007","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/06-1164.html","primary_docket":"06-1164","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T12:02:24.938044Z","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":["The case tests the legal nature of a six-year filing deadline for tax refund claims against the United States."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 17-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 24, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 19-5"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on November 6, 2007."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["the side that brought the case wants the Court to treat the deadline as a waivable procedural rule.","The government wants the Court to treat the deadline as a strict jurisdictional bar."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 17-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 24, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 19-5"}]},{"heading":"What each side says","paragraphs":["the side that brought the case argues the deadline is a nonwaivable limit on the court's authority to enter money judgments.","The government argues the deadline is a strict jurisdictional limit that bars the right and remedy."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 17-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 24, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 19-5"}]},{"heading":"What the justices asked","paragraphs":["Justice Ginsburg asked if the deadline bars the right as well as the remedy.","Justice Breyer asked how the Court should write the opinion on this issue."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 23-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 10, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 11-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 11, lines 11-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 13-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 27-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 7-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 7-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 29-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 5, lines 29-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 6, lines 49-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 17-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 39-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 39-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 33-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 8, lines 33-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 9, lines 35-41"}]},{"heading":"Why it matters","paragraphs":["This issue determines whether taxpayers lose their claims permanently if they miss the filing deadline."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 17-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 24, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 19-5"}]},{"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 23-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 10, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 11-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 11, lines 11-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 13-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 13-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 27-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 7-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 4, lines 7-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 29-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 5, lines 29-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 6, lines 49-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 17-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 39-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 39-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 7, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 33-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 8, lines 33-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 9, lines 35-41"}]}],"slug":"2007-06-1164-john-r-sand-gravel-co-v-united-states","term":"2007","title":"Does a six-year filing deadline strip courts of power to hear tax refund claims?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 24, lines 17-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 24, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1164.pdf","page_label":"file page 3, lines 19-5"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}