lasts one paragraph but it appears that Justice Souter
17 Justice Souter
wrote a concurring opinion that was joined in its entirety by Justice Breyer.
The majority opinion, written by Justice Souter
, discusses at length the consolidated return regulations' single-entity approach to computing certain items such as the net operating loss.
In an opinion by Justice Souter
, the Supreme Court adopted the single-entity approach, finding that neither the Government's nor the Fourth Circuit's method for computing a group's PLL "squares with the notion of comparability as applied to consolidated return regulations.
249] The fragmented decision contains a plurality opinion by Justice Souter
, a concurrence by Justice Breyer, a separate opinion concurring in the judgment by Justice Scalia, joined by Justices Kennedy and Thomas, and a dissent by Chief Justice Rehnquist joined in part by Justice Ginsburg.
The presence of organized marchers under the gay Irish banner, Justice Souter
explained, would "suggest their view that people of their sexual orientations have as much claim to unqualified social acceptance as heterosexuals and indeed as members of parade units organized around other identifying characteristics.
88) Employing classic originalist parlance, Justice Souter
thus condemned the elevation of a dusty nineteenth-century opinion with bad history to the status of a constitutional rule as naked judicial activism.
The dissent, written by Justice Souter
, with the concurrence of Justices Stevens and Ginsburg, eloquently defended the Court's church-state precedents and church-state separation while showing the serious errors of the Thomas plurality opinion.
140) Justice Souter
, for himself and three other Justices, filed a dissenting opinion and argued at great length that the takings liability issue should not have been submitted to the jury.
But many Republicans view Justice Souter
on the bench as disappointingly liberal, and wish the president had nominated a more tried-and-true judicial conservative.
In theory, there was agreement between the Court majority and Justice Souter
on this point.
In a lengthy and scholarly opinion, Justice Souter
seeks to establish the views of the late Justice Harlan as the correct theory of substantive due process, namely whether the law sets up an "arbitrary imposition" or "purposeless restraint.