Case Name: Beard et ux. v. Commissioner of Internal Revenue; Grapevine Imports, Ltd., et al. v. United States; Salman Ranch, 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. 971
Docket Number: No. 10-1553; No. 11-163; No. 11-582
Parties: Beard et ux. v. Commissioner of Internal Revenue. Grapevine Imports, Ltd., et al. v. United States. Salman Ranch, Ltd., et al. v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 566
Pages: 971–972

Head Matter:
April 30, 2012
No. 10-1553.
No. 11-163.
No. 11-582.
Beard et ux. v. Commissioner of Internal Revenue. Grapevine Imports, Ltd., et al. v. United States. Salman Ranch, Ltd., et al. v. Commissioner of Internal Revenue.

Opinion:
C. A. 7th Cir. Reported below: 633 F. 3d 616;
C. A. Fed. Cir. Reported below: 636 F. 3d 1368; and
C. A. 10th Cir. Reported below: 647 F. 3d 929. Certiorari granted, judgments vacated, and cases remanded for further consideration in light of United States v. Home Concrete & Supply, LLC, ante, p. 478. Justice Kagan took no part in the consideration or decision of these petitions.