Supreme Court Opinions

Byron White, Harry Blackmun, John Paul Stevens, Judicial Power, Lewis Powell, Majority, Warren Burger, William Rehnquist

CFTC v. Schor

Byron White, Harry Blackmun, John Paul Stevens, Judicial Power, Lewis Powell, Majority, Warren Burger, William Rehnquist / By

JUSTICE O’CONNOR delivered the opinion of the Court.

The question presented is whether the Commodity Exchange Act (CEA or Act), 7 U.S.C. § 1 et seq., empowers the Commodity Futures Trading Commission (CFTC or Commission) to entertain state law counterclaims in reparation proceedings and, if so, whether that grant of authority violates Article III of the Constitution.

I

The CEA broadly prohibits fraudulent and manipulative conduct in connection with commodity futures transactions. In 1974, Congress “overhaul[ed]” the Act in order to institute a more “comprehensive regulatory structure to oversee the volatile and esoteric futures trading complex.” H.R.Rep. No. 93-975, p. 1 (1974). See Pub.L. 93-463, 88 Stat. 1389. Congress also determined that the broad regulatory powers of the CEA were most appropriately vested in an agency which would be relatively immune from the “political winds that sweep Washington.” H.R.Rep. No. 93-975, at 44, 70. It therefore created an independent agency, the CFTC, and entrusted to it sweeping authority to implement the CEA.

Among the duties assigned to the CFTC was the administration of a reparations procedure through which disgruntled customers of professional commodity brokers could seek redress for the brokers’ violations of the Act or CFTC regulations. Thus, § 14 of the CEA, 7 U.S.C. § 18 (1976 ed.), [ Footnote 1 ] provides that any person injured by such violations may apply to the Commission for an order directing the offender to pay reparations

Concurrence, Due Process, Stephen Breyer

Chicago v. Morales

Concurrence, Due Process, Stephen Breyer / By

JUSTICE O’CONNOR, with whom JUSTICE BREYER joins, concurring in part and concurring in the judgment.

I agree with the Court that Chicago’s Gang Congregation Ordinance, Chicago Municipal Code § 8-4-015 (1992) (gang loitering ordinance or ordinance) is unconstitutionally vague. A penal law is void for vagueness if it fails to “define the criminal offense with sufficient definiteness that ordinary people can understand what conduct is prohibited” or fails to establish guidelines to prevent “arbitrary and discriminatory enforcement” of the law. Kolender v. Lawson, 461 U. S. 352, 357 (1983). Of these, “the more important aspect of the vagueness doctrine ‘is… the requirement that a legislature establish minimal guidelines to govern law enforcement.”’ Id., at 358 (quoting Smith v. Goguen, 415 U. S. 566, 574-575 (1974)). I share JUSTICE THOMAS’ concern about the consequences of gang violence, and I agree that some degree of police discretion is necessary to allow the police “to perform their peacekeeping responsibilities satisfactorily.” Post, at 109 (dissenting opinion). A criminal law, however, must not permit policemen, prosecutors, and juries to conduct “‘a standardless sweep… to pursue their personal predilections.”’ Kolender v. Lawson, supra, at 358 (quoting Smith v. Goguen, supra, at 575).

The ordinance at issue provides:”Whenever a police officer observes a person whom he reasonably believes to be a criminal street gang member loitering in any public place with one or

Byron White, Judicial Power, Lewis Powell, Majority, Thurgood Marshall, Warren Burger, William Brennan, William Rehnquist

California v. Grace Brethren Church

Byron White, Judicial Power, Lewis Powell, Majority, Thurgood Marshall, Warren Burger, William Brennan, William Rehnquist / By

JUSTICE O’CONNOR delivered the opinion of the Court.

The principal question presented by the parties to these appeals is whether certain state and federal statutes violate the Establishment and Free Exercise Clauses of the First Amendment [ Footnote 1 ] by requiring religious schools unaffiliated with any church to pay unemployment insurance taxes. We do not reach this substantive question, however, holding instead that the Tax Injunction Act, 28 U.S.C. § 1341, [ Footnote 2 ] deprived the District Court of jurisdiction to hear these challenges. Accordingly, we vacate the judgment below.

I

Last Term, in St. Martin Evangelical Lutheran Church v. South Dakota, 451 U. S. 772 (1981), this Court considered statutory and constitutional challenges to provisions of the Federal Unemployment Tax Act (FUTA), 26 U.S.C. §§ 3301-3311 (1976 ed. and Supp. IV). Because the present claims involve the same provisions that we interpreted in St. Martin, we recount only briefly the substance and legislative history of the relevant statutes before turning to the facts in the present cases.

A

In FUTA, [ Footnote 3 ] Congress has authorized a cooperative federal-state scheme to provide benefits to unemployed workers. The Act requires employers to pay an excise tax on wages paid to employees in “covered” employment, [ Footnote 4 ] but entitles them to a credit of up to 90% of the federal tax for contributions they have paid into federally approved state unemployment compensation programs. [ Footnote

Byron White, Criminal Procedure, Lewis Powell, Majority, Warren Burger, William Rehnquist

California v. Ramos

Byron White, Criminal Procedure, Lewis Powell, Majority, Warren Burger, William Rehnquist / By

JUSTICE O’CONNOR delivered the opinion of the Court.

This case requires us to consider the constitutionality under the Eighth and Fourteenth Amendments of instructing a capital sentencing jury regarding the Governor’s power to commute a sentence of life without possibility of parole. Finding no constitutional defect in the instruction, we reverse the decision of the Supreme Court of California and remand for further proceedings.

I

On the night of June 2, 1979, respondent Marcelino Ramos participated in the robbery of a fast-food restaurant where he was employed as a janitor. As respondent’s codefendant placed a food order, respondent entered the restaurant, went behind the front counter into the work area, ostensibly for the purpose of checking his work schedule, and emerged with a gun. Respondent directed the two employees working that night into the restaurant’s walk-in refrigerator and ordered them to face the back wall. Respondent entered and emerged from the refrigerator several times, inquiring at one point about the keys to the restaurant safe. When he entered for the last time, he instructed the two employees to kneel on the floor of the refrigerator, to remove their hats, and to pray. Respondent struck both on the head and then shot them, wounding one and killing the other.

Respondent was charged with robbery, attempted murder, and first-degree murder. Defense counsel presented no evidence at the guilt phase of respondent’s trial, and the jury returned a verdict

Anthony Kennedy, Antonin Scalia, Byron White, Federalism, Harry Blackmun, John Paul Stevens, Majority, Thurgood Marshall, William Brennan, William Rehnquist

California v. FERC

Anthony Kennedy, Antonin Scalia, Byron White, Federalism, Harry Blackmun, John Paul Stevens, Majority, Thurgood Marshall, William Brennan, William Rehnquist / By

JUSTICE O’CONNOR delivered the opinion of the Court.

This case concerns overlapping federal and state regulation of a hydroelectric project located near a California stream. California seeks to ensure that the project’s operators maintain water flowing in the stream sufficient, in the State’s judgment, to protect the stream’s fish. The Federal Government claims the exclusive authority to set the minimum stream flows that the federally licensed power plant must maintain. Each side argues that its position is consistent with the Federal Power Act, ch. 285, 41 Stat. 1063, as amended, 16 U.S.C. § 791a et seq. (1982 ed.), and, in particular, with § 27 of that Act. We granted certiorari to resolve these competing claims.

I

The Rock Creek hydroelectric project lies near the confluence of the South Fork American River and one of the river’s tributaries, Rock Creek. Rock Creek runs through federally managed land located within California. The project draws water from Rock Creek to drive its generators and then releases the water near the confluence of the stream and river, slightly less than one mile from where it is drawn. The state and federal requirements at issue govern the “minimum flow rate” of water that must remain in the bypassed section of the stream and that thus remains unavailable to drive the generators.

In 1983, pursuant to the Federal Power Act (FPA or Act), the Federal Energy Regulatory Commission (FERC) issued a license authorizing the operation of the Rock Creek

Concurrence, David Souter, First Amendment, Stephen Breyer

Capitol Square Review and Advisory Bd. v. Pinette

Concurrence, David Souter, First Amendment, Stephen Breyer / By

JUSTICE O’CONNOR, with whom JUSTICE SOUTER and JUSTICE BREYER join, concurring in part and concurring in the judgment.

I join Parts I, II, and III of the Court’s opinion and concur in the judgment. Despite the messages of bigotry and racism that may be conveyed along with religious connotations by the display of a Ku Klux Klan cross, see ante, at 771 (THOMAS, J., concurring), at bottom this case must be understood as it has been presented to us-as a case about private religious expression and whether the State’s relationship to it violates the Establishment Clause. In my view, “the endorsement test asks the right question about governmental practices challenged on Establishment Clause grounds, including challenged practices involving the display of religious symbols,” County of Allegheny v. American Civil Liberties Union, Greater Pittsburgh Chapter, 492 U. S. 573, 628 (1989) (O’CONNOR, J., concurring in part and concurring in judgment), even where a neutral state policy toward private religious speech in a public forum is at issue. Accordingly, I see no necessity to carve out, as the plurality opinion would today, an exception to the endorsement test for the public forum context.

For the reasons given by JUSTICE SOUTER, whose opinion I also join, I conclude on the facts of this case that there is “no realistic danger that the community would think that the [State] was endorsing religion or any particular creed,” Lamb’s Chapel v. Center Moriches Union Free School Dist., 508

Byron White, Civil Rights, Dissent, Lewis Powell, William Rehnquist

City of Springfield v. Kibbe

Byron White, Civil Rights, Dissent, Lewis Powell, William Rehnquist / By

JUSTICE O’CONNOR, with whom THE CHIEF JUSTICE, JUSTICE WHITE, and JUSTICE POWELL join, dissenting.

We granted certiorari in this case to resolve whether a city can be held liable under 42 U.S.C. § 1983 for providing inadequate police training, and, if so, what standard should govern the imposition of such liability. 475 U.S. 1064 (1986). In my view, the question is properly before the Court, and I would decide it on the merits.

I

On the evening of September 28, 1981, the Springfield Police Department received a telephone call reporting that someone had called an apartment’s occupants and threatened to come after them with a knife. Later calls reported that an individual identified as Clinton Thurston had broken the apartment door and assaulted a woman staying at the apartment. When officers arrived at the scene, they discovered that Thurston had abducted the woman and driven away in his car. A short while later, Thurston’s vehicle was spotted by an officer driving an unmarked police car. When Thurston stopped at an intersection, the officer walked up to Thurston’s vehicle and identified himself as a police officer, but Thurston drove away.

The officer gave chase, and soon was joined by other members of the Springfield Police Department. Two officers set up a roadblock to stop Thurston, but he drove past the obstacle without stopping. As he did so, one of the officers fired at the tires of Thurston’s vehicle; later a nick was found in the left rear wheel. At a second roadblock,

Clarence Thomas, Concurrence, David Souter, Federal Taxation

Commissioner v. Estate of Hubert

Clarence Thomas, Concurrence, David Souter, Federal Taxation / By

JUSTICE O’CONNOR, with whom JUSTICE SOUTER and JUSTICE THOMAS join, concurring in the judgment.

Logic and taxation are not always the best of friends.

Sonneborn Brothers v. Cureton, 262 U. S. 506, 522 (1923) (McReynolds, J., concurring). In cases like the one before us today, they can be complete strangers. That our tax laws can at times be in such disarray is a discomforting thought. I can understand why the plurality attempts to extrapolate a generalized estate tax valuation theory from one regulation and then to apply that theory to resolve this case, perhaps with the hope of making sense out of the applicable law. But where the applicability-not to mention the validity-of that theory is far from clear, the temptation to make order out of chaos at any cost should be resisted, especially when the question presented can be resolved-albeit imperfectlyby reference to more directly applicable sources. While JUSTICE SCALIA, JUSTICE BREYER, and I agree on this point, we disagree on the result ultimately dictated by these sources. I therefore write separately to explain why in my view the plurality’s result, though not its reasoning, is correct.

I

When a citizen or resident of the United States dies, the Federal Government imposes a tax on “all [of his] property, real or personal, tangible or intangible, wherever situated.” 26 U. S. C. §§ 2001(a), 2031(a). Specifically excluded from taxation, however, is certain property devised to the decedent’s spouse or to charity. Such testamenta

Anthony Kennedy, Antonin Scalia, David Souter, Federal Taxation, Majority, Ruth Bader Ginsburg, Stephen Breyer, William Rehnquist

Commissioner v. Lundy

Anthony Kennedy, Antonin Scalia, David Souter, Federal Taxation, Majority, Ruth Bader Ginsburg, Stephen Breyer, William Rehnquist / By

JUSTICE O’CONNOR delivered the opinion of the Court.

In this case, we consider the “look-back” period for obtaining a refund of overpaid taxes in the United States Tax Court under 26 U. S. C. § 6512(b)(3)(B), and decide whether the Tax Court can award a refund of taxes paid more than two years prior to the date on which the Commissioner of Internal Revenue mailed the taxpayer a notice of deficiency, when, on the date the notice of deficiency was mailed, the taxpayer had not yet filed a return. We hold that in these circumstances the 2-year look-back period set forth in § 6512(b)(3)(B) applies, and the Tax Court lacks jurisdiction to award a refund.

I

During 1987, respondent Robert F. Lundy and his wife had $10,131 in federal income taxes withheld from their wages. This amount was substantially more than the $6,594 the Lundys actually owed in taxes for that year, but the Lundys did not file their 1987 tax return when it was due, nor did they file a return or claim a refund of the overpaid taxes in the succeeding 21/2 years. On September 26, 1990, the Commissioner of Internal Revenue mailed Lundy a notice of deficiency, informing him that he owed $7,672 in additional taxes and interest for 1987 and that he was liable for substantial penalties for delinquent filing and negligent underpayment of taxes. See 26 U. S. C. §§ 6651(a)(1) and 6653(1).

Lundy and his wife mailed their joint tax return for 1987 to the Internal Revenue Service (IRS) on December 22, 1990. This return indicated

Federal Taxation, John Paul Stevens, Lewis Powell, Majority, Warren Burger, William Rehnquist

Commissioner v. Engle

Federal Taxation, John Paul Stevens, Lewis Powell, Majority, Warren Burger, William Rehnquist / By

JUSTICE O’CONNOR delivered the opinion of the Court.

These consolidated cases present the question whether §§ 611-613A of the Internal Revenue Code (Code), 26 U.S.C. §§ 611-613A, entitle taxpayers to an allowance for percentage depletion on lease bonus or advance royalty income received from lessees of their oil and gas mineral interests.

I

A

Ever since enacting the earliest income tax laws, Congress has subsidized the development of our Nation’s natural resources. Toward this end, Congress has allowed holders of economic interests in mineral deposits, including oil and gas wells, to deduct from their taxable incomes the larger of two depletion allowances: cost or percentage. [ Footnote 1 ] Under cost depletion, taxpayers amortize the cost of their wells over their total productive lives. [ Footnote 2 ] Under percentage depletion, taxpayers deduct a statutorily specified percentage of the “gross income” generated from the property, irrespective of actual costs incurred. [ Footnote 3 ] Through these depletion provisions, Congress has permitted taxpayers to recover the investments they have made in mineral deposits and to generate additional capital for further exploration and production of the Nation’s mineral resources.

Taxpayers have historically preferred the allowance for percentage, as opposed to cost, depletion on wells that are good producers, because the tax benefits are significantly greater. Prior to 1975, it was well settled that taxpayers leasing their interests