US Supreme Court

Examining the Tax Rules at Risk in SCOTUS Moore v. US Case

Later this year, the US Supreme Court will hear Moore v. United States , a case in which the plaintiffs are challenging the constitutionality of...

October 11, 2023Eric Toder

Federal Budget and Economy: TaxVox

An Expansive Decision in Moore Case Could Spell Trouble for Our Tax Code

Former House Speaker Paul Ryan (R-WI) recently warned that a “lot of the tax code would be unconstitutional” if the US Supreme Court rules for...

October 10, 2023Steven M. Rosenthal

Federal Budget and Economy: TaxVox

Prospects for “Moore” Damage to Our Tax Code

The US Supreme Court recently agreed to review the case of Moore v. United States . The question presented sounds dry and technical: “Whether the...

July 3, 2023Reuven S. Avi-Yonah Steven M. Rosenthal

: TaxVox

Supreme Court Punts on State Tax Question About Remote Work

Today the Supreme Court announced it will not resolve a key question of state taxation: Should income tax dollars support where you work or where...

June 28, 2021Richard C. Auxier

Business Taxes: TaxVox

The Supreme Court Is Hearing A Case That Could Block the IRS From Halting Abusive Tax Shelters

Tomorrow, the US Supreme Court will hear oral arguments in CIC Services v. IRS, a case that threatens to damage the integrity of the tax...

November 30, 2020Chye-Ching Huang Mark J. Mazur

: TaxVox

Three Tax Lessons from the First Year of Widespread Legal Sports Betting

Three Tax Lessons from the First Year of Widespread Legal Sports Betting A year ago, the Supreme Court legalized one of America’s favorite illegal pastimes:...

May 22, 2019Richard C. Auxier

State and Local Issues: TaxVox

TPC’s Sports Gambling Tip Sheet

I don’t have an official over-under for the number of states that will legalize sports gambling in 2019, but I know it’s high. Since the...

January 10, 2019Richard C. Auxier

: TaxVox

Beyond Wayfair, Can Nations and States Cooperate in Collecting Taxes?

The brilliant Tax Notes columnist Marty Sullivan once summarized one of the great dilemmas in taxation: “It’s simply impossible to put a precise geographical subscript...

July 9, 2018C. Eugene Steuerle

State and Local Issues: TaxVox

Supreme Court Gives States Wide Authority To Collect Taxes on Remote Sales

The US Supreme Court has given states broad authority to require online and other remote sellers to collect sales taxes. And it has largely ended...

June 21, 2018Howard Gleckman

: TaxVox

Paying Taxes: Choice and Consequence

Will some private schools lose their tax-exempt status? If religious schools that ban same-sex relationships want to continue to do so, they might have to start paying taxes . If the US Supreme Court rules this month that same-sex marriage is a constitutional right, the IRS could conclude that

June 25, 2015Renu Zaretsky