Below is a selection of Supreme Court cases involving taxes, arranged from newest to oldest. Moore v. U.S.(2024) Author:Brett Kavanaugh Congress may attribute an entity's realized and undistributed income to the entity's shareholders or partners, and then tax the shareholders or partners on ...
tax policytaxationincome taxVATSupreme Court of CanadaThe Supreme Court of Canada released decisions in four cases in the 2012 year. We argue that each illustrates the Court's formalistic approach to interpretingBrooks, William NeilBrooks, Kim...
"The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism and Good Sense" Canadian Tax Journal / Revue Fiscale CanadienneJ. L.
in Quebec Tax Cases Supreme Court of Canada Upholds Rectification in Quebec Tax CasesSupreme Court of Canada Upholds Rectification in Quebec Tax CasesHandfield, Lisa
Andy Howlett discussed the possible impacts of the U.S. Supreme Court's refusal to review a tax case on whether constitutional protections against excessive fines extend to civil tax penalties, leaving in place an appellate court decision Justice Neil Gorsuch said to be diffi...
The cases stand out from other Trump-centric controversies to reach the Supreme Court—such as those weighing the legality of the president’s Muslim ban or his obsession with adding a citizenship question to the census—in that Trump is appearing before the justices not as the head of ...
In response to Alito's interviews, Democrats on the Senate Judiciary Committee urged Chief Justice John Roberts to ensure Alito recused himself from future cases concerning legislation that regulates the Supreme Court and the tax dispute brought by the Moores. The Senate Democrats warned t...
Sales Tax: $0. Online shoppers have gotten used to seeing that line on checkout screens before they click "purchase." But a case before the Supreme Court could change that. At issue is a rule stemming from two, decades-old Supreme Court cases: If a business is shipping to a state wher...
There have been a number of US Supreme Court rulings since 2017 that are of interest to churches. Church Law & Tax has followed these cases closely, developing the following articles: A Pair of Noteworthy Supreme Court Decisions For Church Leaders A pair of Supreme Court decisions are ...
Progressives who support tough regulation of business are most concerned about two cases that focus on, of all things, fishing fees — specifically, the right of a federal agency to make fishermen pay to be monitored. The Supreme Court justices have made clear that they intend to use Relentles...