Charles G. Moore, et al., Petitioners v. United States

  1. September 08, 2023

    Justice Alito Refuses To Recuse Himself From Tax Case

    U.S. Supreme Court Justice Samuel A. Alito Jr. has rejected calls to recuse himself from a case the high court is slated to hear this term over a tax on unrealized foreign gains, arguing in a Friday order there is no valid reason for him to step back even though an attorney in the case interviewed him for two Wall Street Journal articles.

  2. July 13, 2023

    Justices' Repatriation Tax Review Could Destabilize US Code

    The U.S. Supreme Court's decision to review the constitutionality of the one-time repatriation tax passed under the 2017 Tax Cuts and Jobs Act could unsettle other tax laws and hurt the prospects of wealth taxes.

  3. July 06, 2023

    Federal Tax Cases To Watch In 2nd Half Of 2023

    In the second half of 2023, tax pros will be watching a U.S. Supreme Court challenge to the repatriation tax enacted in the 2017 federal tax overhaul and a dispute between the government and multinational telecommunications company Liberty Global Inc. in a Colorado federal court. Here, Law360 highlights those and other notable pending federal tax cases to watch for the rest of the year.

  4. June 26, 2023

    Justices To Review Constitutionality Of Repatriation Tax

    The U.S. Supreme Court said Monday that it would review a Ninth Circuit ruling rejecting a couple's challenge to the constitutionality of the repatriation tax that was passed in the Republicans' 2017 tax law.

  5. May 17, 2023

    Feds Urge Justices To Reject Repatriation Tax Petition

    The Ninth Circuit correctly rejected a challenge to the constitutionality of the Tax Cuts and Jobs Act's repatriation tax because the levy is akin to other income taxes on controlled foreign corporations, the federal government told the U.S. Supreme Court.