October Term 2019 · Docket 18-1269
Should state law or federal common law decide tax refund ownership?
The dispute centers on which legal framework governs the ownership of consolidated tax refunds.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
the side that brought the case's counsel argued state law should apply to determine ownership.
the opposing side's counsel argued the question turns on the parties' contractual intent.
the side that brought the case's counsel asserted the federal common law rule is invalid.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 13-21 — Transcript, file page 10, lines 13-21
- Official Supreme Court Transcript — file page 11, lines 17-23 — Transcript, file page 11, lines 17-23
- Official Supreme Court Transcript — file page 11, lines 55-7 — Transcript, file page 11, lines 55-7
- Official Supreme Court Transcript — file page 11, lines 7-9 — Transcript, file page 11, lines 7-9
- Official Supreme Court Transcript — file page 12, lines 19-21 — Transcript, file page 12, lines 19-21
- Official Supreme Court Transcript — file page 12, lines 27-15 — Transcript, file page 12, lines 27-15
- Official Supreme Court Transcript — file page 30, lines 27-29 — Transcript, file page 30, lines 27-29
- Official Supreme Court Transcript — file page 4, lines 11-23 — Transcript, file page 4, lines 11-23
- Official Supreme Court Transcript — file page 4, lines 25-37 — Transcript, file page 4, lines 25-37
- Official Supreme Court Transcript — file page 6, lines 39-27 — Transcript, file page 6, lines 39-27
- Official Supreme Court Transcript — file page 66, lines 15-17 — Transcript, file page 66, lines 15-17
- Official Supreme Court Transcript — file page 68, lines 19-31 — Transcript, file page 68, lines 19-31
- Official Supreme Court Transcript — file page 68, lines 35-37 — Transcript, file page 68, lines 35-37
- Official Supreme Court Transcript — file page 69, lines 15-19 — Transcript, file page 69, lines 15-19
- Official Supreme Court Transcript — file page 69, lines 43-9 — Transcript, file page 69, lines 43-9
- Official Supreme Court Transcript — file page 71, lines 49-13 — Transcript, file page 71, lines 49-13
- Official Supreme Court Transcript — file page 72, lines 35-37 — Transcript, file page 72, lines 35-37
- Official Supreme Court Transcript — file page 8, lines 29-47 — Transcript, file page 8, lines 29-47
- Official Supreme Court Transcript — file page 9, lines 23-27 — Transcript, file page 9, lines 23-27
- Official Supreme Court Transcript — file page 9, lines 35-41 — Transcript, file page 9, lines 35-41
- Official Supreme Court Transcript — file page 9, lines 47-53 — Transcript, file page 9, lines 47-53
- Official Supreme Court Transcript — file page 9, lines 9-15 — Transcript, file page 9, lines 9-15
A citizen's guide to the whole case
What this case is about
This case asks which body of law applies to determine ownership of consolidated tax refunds.
Official sources for this section
- Official Supreme Court Transcript — file page 30, lines 27-29 — Transcript, file page 30, lines 27-29
- Official Supreme Court Transcript — file page 4, lines 25-37 — Transcript, file page 4, lines 25-37
- Official Supreme Court Transcript — file page 66, lines 15-17 — Transcript, file page 66, lines 15-17
How the case got here
The Supreme Court heard oral argument in this case on December 3, 2019.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 11-23 — Transcript, file page 4, lines 11-23
- Official Supreme Court Transcript — file page 69, lines 43-9 — Transcript, file page 69, lines 43-9
What each side wants
the side that brought the case wants courts to apply state law to determine tax refund ownership.
the opposing side wants courts to apply federal common law to determine tax refund ownership.
Official sources for this section
- Official Supreme Court Transcript — file page 30, lines 27-29 — Transcript, file page 30, lines 27-29
- Official Supreme Court Transcript — file page 4, lines 25-37 — Transcript, file page 4, lines 25-37
- Official Supreme Court Transcript — file page 66, lines 15-17 — Transcript, file page 66, lines 15-17
What each side says
the side that brought the case argues state law is the correct framework for this ownership question.
the opposing side argues the parties' contractual intent defines the equitable ownership of the refund.
Official sources for this section
- Official Supreme Court Transcript — file page 30, lines 27-29 — Transcript, file page 30, lines 27-29
- Official Supreme Court Transcript — file page 4, lines 25-37 — Transcript, file page 4, lines 25-37
- Official Supreme Court Transcript — file page 66, lines 15-17 — Transcript, file page 66, lines 15-17
What the justices asked
Justice Sotomayor asked if the contract unambiguously establishes interim ownership.
Justice Breyer asked how one reads a contract under Colorado case law.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 13-21 — Transcript, file page 10, lines 13-21
- Official Supreme Court Transcript — file page 11, lines 17-23 — Transcript, file page 11, lines 17-23
- Official Supreme Court Transcript — file page 11, lines 55-7 — Transcript, file page 11, lines 55-7
- Official Supreme Court Transcript — file page 11, lines 7-9 — Transcript, file page 11, lines 7-9
- Official Supreme Court Transcript — file page 12, lines 19-21 — Transcript, file page 12, lines 19-21
- Official Supreme Court Transcript — file page 12, lines 27-15 — Transcript, file page 12, lines 27-15
- Official Supreme Court Transcript — file page 6, lines 39-27 — Transcript, file page 6, lines 39-27
- Official Supreme Court Transcript — file page 68, lines 19-31 — Transcript, file page 68, lines 19-31
- Official Supreme Court Transcript — file page 68, lines 35-37 — Transcript, file page 68, lines 35-37
- Official Supreme Court Transcript — file page 69, lines 15-19 — Transcript, file page 69, lines 15-19
- Official Supreme Court Transcript — file page 69, lines 43-9 — Transcript, file page 69, lines 43-9
- Official Supreme Court Transcript — file page 71, lines 49-13 — Transcript, file page 71, lines 49-13
- Official Supreme Court Transcript — file page 72, lines 35-37 — Transcript, file page 72, lines 35-37
- Official Supreme Court Transcript — file page 8, lines 29-47 — Transcript, file page 8, lines 29-47
- Official Supreme Court Transcript — file page 9, lines 23-27 — Transcript, file page 9, lines 23-27
- Official Supreme Court Transcript — file page 9, lines 35-41 — Transcript, file page 9, lines 35-41
- Official Supreme Court Transcript — file page 9, lines 47-53 — Transcript, file page 9, lines 47-53
- Official Supreme Court Transcript — file page 9, lines 9-15 — Transcript, file page 9, lines 9-15
Why it matters
The outcome determines which legal rules govern tax refund ownership in similar disputes.
Official sources for this section
- Official Supreme Court Transcript — file page 30, lines 27-29 — Transcript, file page 30, lines 27-29
- Official Supreme Court Transcript — file page 4, lines 25-37 — Transcript, file page 4, lines 25-37
- Official Supreme Court Transcript — file page 66, lines 15-17 — Transcript, file page 66, lines 15-17
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 13-21 — Transcript, file page 10, lines 13-21
- Official Supreme Court Transcript — file page 11, lines 17-23 — Transcript, file page 11, lines 17-23
- Official Supreme Court Transcript — file page 11, lines 55-7 — Transcript, file page 11, lines 55-7
- Official Supreme Court Transcript — file page 11, lines 7-9 — Transcript, file page 11, lines 7-9
- Official Supreme Court Transcript — file page 12, lines 19-21 — Transcript, file page 12, lines 19-21
- Official Supreme Court Transcript — file page 12, lines 27-15 — Transcript, file page 12, lines 27-15
- Official Supreme Court Transcript — file page 4, lines 11-23 — Transcript, file page 4, lines 11-23
- Official Supreme Court Transcript — file page 6, lines 39-27 — Transcript, file page 6, lines 39-27
- Official Supreme Court Transcript — file page 68, lines 19-31 — Transcript, file page 68, lines 19-31
- Official Supreme Court Transcript — file page 68, lines 35-37 — Transcript, file page 68, lines 35-37
- Official Supreme Court Transcript — file page 69, lines 15-19 — Transcript, file page 69, lines 15-19
- Official Supreme Court Transcript — file page 69, lines 43-9 — Transcript, file page 69, lines 43-9
- Official Supreme Court Transcript — file page 71, lines 49-13 — Transcript, file page 71, lines 49-13
- Official Supreme Court Transcript — file page 72, lines 35-37 — Transcript, file page 72, lines 35-37
- Official Supreme Court Transcript — file page 8, lines 29-47 — Transcript, file page 8, lines 29-47
- Official Supreme Court Transcript — file page 9, lines 23-27 — Transcript, file page 9, lines 23-27
- Official Supreme Court Transcript — file page 9, lines 35-41 — Transcript, file page 9, lines 35-41
- Official Supreme Court Transcript — file page 9, lines 47-53 — Transcript, file page 9, lines 47-53
- Official Supreme Court Transcript — file page 9, lines 9-15 — Transcript, file page 9, lines 9-15
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 30, lines 27-29 — Transcript, file page 30, lines 27-29
- Official Supreme Court Transcript — file page 4, lines 25-37 — Transcript, file page 4, lines 25-37
- Official Supreme Court Transcript — file page 66, lines 15-17 — Transcript, file page 66, lines 15-17
- Official Supreme Court Transcript — file page 30, lines 27-29 — Transcript, file page 30, lines 27-29
- Official Supreme Court Transcript — file page 4, lines 25-37 — Transcript, file page 4, lines 25-37
- Official Supreme Court Transcript — file page 66, lines 15-17 — Transcript, file page 66, lines 15-17
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.