With A Circuit Split, Halbig Will Go to the Supreme Court

July 22nd, 2014

The D.C. Circuit found that the IRS’s tax credit rule was invalid. On the same day (seemingly a few hours later), the 4th Circuit upheld the rule. While the government has every interest to bring this case before the nuclear en banc D.C Circuit, the plaintiffs in the 4th Circuit have every incentive to file a cert petition with haste. (Mike Carvin of Jones Day filed and argued both cases). And I’m fairly certain the cert petition is ready to roll. And it should be filed in time for a conference this fall.

At the moment, I am on a cruise somewhere between Bayonne and Bermuda, and internet access is quite costly at $.41 per minute. I will read the opinion offline and upload some thoughts later. Stay tuned.