Case Name: Intermountain Insurance Service of Vail, LLC, et al. v. Commissioner of Internal Revenue; UTAM, Ltd., et al. v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 2012-04-30
Citations: 566 U.S. 972
Docket Number: No. 11-663; No. 11-747
Parties: Intermountain Insurance Service of Vail, LLC, et al. v. Commissioner of Internal Revenue. UTAM, Ltd., et al. v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 566
Pages: 972–972

Head Matter:
No. 11-663.
No. 11-747.
Intermountain Insurance Service of Vail, LLC, et al. v. Commissioner of Internal Revenue. UTAM, Ltd., et al. v. Commissioner of Internal Revenue.

Opinion:
C. A. D. C. Cir. Reported below: 650 F. 3d 691; and
C. A. D. C. Cir. Reported below: 645 F. 3d 415. Certiorari granted, judgments vacated, and cases remanded for further consideration in light of United States v. Home Concrete & Supply, LLC, ante, p. 478.