The Court this morning denied Union Carbide’s petition for certiorari that sought review of the Second Circuit’s denial of claimed research and experimentation credits for the costs of certain supplies used in production process experiments. The petition had also asked the Court to consider the court of appeals’ application of Auer deference principles. See our prior reports here.
The Court also entered an order denying a motion by the National Association for Manufacturers to file an untimely brief as amicus curiae in support of the petition. Although the Court routinely grants motions for leave to file timely amicus briefs, it does take its time limits seriously. In this case, the amicus brief was due January 3 and the brief was actually filed (with an accompanying motion for leave to file out of time) on January 15.
The Court took no action on the government’s petition for certiorari in Woods, a penalty case. See our prior report here. It was scheduled to consider the case at last Friday’s conference, but apparently decided that it needed more time to decide what to do. The case will be rescheduled to be considered again at a future conference, possibly this Friday. So there could be an order in the case next Monday.