Bloomberg Tax
July 31, 2023, 5:46 PM

Moore Is Not Enough — How to Recover an Unconstitutional Tax

Baker McKenzie
Baker McKenzie

Is it possible to recover a 2017 tax in 2024? In the context of Moore, the answer ought to be yes.

On June 26, 2023, the Supreme Court granted certiorari in Moore v. United States, a case challenging the constitutionality of the transition tax, the keystone provision of the Tax Cuts and Jobs Act of 2017. If the Supreme Court ultimately holds that the transition tax is unconstitutional because it is not a tax on income within the meaning of the Sixteenth Amendment, that decision will render it void ab initio. On this point, the authors ...

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