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Supreme Court of the United States › Tax Refunds

The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary... more +
The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term.  The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -
McDermott Will & Emery

Supreme Court Takes Up Constitutional Challenge to Section 965 Transition Tax

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On June 26, 2023, the Supreme Court of the United States agreed to hear a rare challenge under the Sixteenth Amendment and Tax Clauses to Section 965 of the tax code. In Moore v. United States, the justices will consider...more

Hicks Johnson

McGirt Update: Tax, Environmental, and Energy Implications

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Three months on from the Supreme Court’s decision in McGirt v. Oklahoma, the fallout is becoming increasingly clear in Oklahoma. On July 9, 2020, the Supreme Court issued its opinion in McGirt, ruling that most of the eastern...more

Kramer Levin Naftalis & Frankel LLP

In Decision With Important Tax and Bankruptcy Implications, Supreme Court Rejects Application of So-Called 'Bob Richards Rule'

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In its recent decision in Rodriguez v. Federal Deposit Insurance Corp., No. 18–1269 (Sup. Ct. Feb. 25, 2020), the Supreme Court held that federal courts may not apply the federal common law “Bob Richards Rule” to determine...more

A&O Shearman

The Supreme Court’s Rejection of the Bob Richards Rule Creates Uncertainty Regarding the Entitlement of Members of a Consolidated...

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On February 25, 2020, the United States Supreme Court in Rodriguez v. Federal Deposit Insurance Corporation struck down a judicial federal common law rule—known as the Bob Richards rule—that is used by courts to allocate tax...more

Kelley Drye & Warren LLP

U.S. Supreme Court Rules Against Use of Bob Richards Rule to Determine Ownership of Tax Refund Within Consolidated Group:...

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On February 25, 2020, in Rodriguez v. Federal Deposit Insurance Corporation, No. 18-1269 (U.S. 2020), the U.S. Supreme Court effectively ruled that the so-called “Bob Richards rule” should not be used to determine which...more

King & Spalding

Still The Least Dangerous Branch: Supreme Court Unanimously Rules That Federal Common Law Does Not Govern Corporate Tax Refund...

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On February 25, 2020, the United States Supreme Court issued a unanimous opinion vacating a decision by the U.S. Court of Appeals for the Tenth Circuit applying federal common law to determine the allocation of a corporate...more

McDermott Will & Emery

Supreme Court Tackles Tax-Related Cases

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The United States Supreme Court has picked up the pace this week, already issuing eight regular opinions and four opinions relating to orders as of today. We discuss the tax-related items here. In Rodriguez v. FDIC, the...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Rodriguez v. Federal Deposit Insurance Corporation

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On February 25, 2020, the Supreme Court decided Rodriguez v. Federal Deposit Insurance Corporation, No. 18-1269, overruling a federal common law rule that was used in some circumstances to determine how to distribute the tax...more

BCLP

Death of the Bob Richards Rule? Supreme Court Limits Federal Common Law (Rodrigues v. Fed. Deposit Ins. Corp.)

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When can a Federal Court employ a federal common law rule to make its decision in the case? Justice Gorsuch answer this in Rodriguez v. Fed. Deposit Ins. Corp., U.S., No. 18-1269, 2/25/20. The answer...less often than you...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 9, Issue 8

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APPELLATE COURT DISMISSES CONSTITUTIONAL CHALLENGE TO NEW YORK’S STATUTORY RESIDENCY SCHEME - The New York Appellate Division, First Department, finding that the U.S. Supreme Court’s 2015 decision in Comptroller of the...more

Morrison & Foerster LLP

MoFo Tax Talk - Volume 8, No. 4

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IRS PROVIDES RICS ALTERNATIVES TO ACCOUNT FOR FOREIGN TAX REFUNDS - Generally, when a U.S. taxpayer pays foreign tax, the U.S. taxpayer is entitled to take a credit (a “Foreign Tax Credit”) against the taxpayer’s U.S....more

Ballard Spahr LLP

Investment Management Update

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In This Issue: - SEC Announces First-of-Its-Kind Whistleblower Award To an Audit and Compliance Professional - SEC Issues No-Action Letter To Allow for Amendment of a Sub-Advisory Agreement without Shareholder...more

McDermott Will & Emery

Focus on Tax Controversy - December 2013

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In This Issue: A Decade of Lessons Learned from State Tax False Claims Act Cases; Second Circuit Reaffirms Taxpayer’s Use of Protective Refund Claims; and Challenging Regulations After Mayo and Home Concrete. ...more

Proskauer - Employee Benefits & Executive...

The ERISA Litigation Newsletter; November 2013

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In This Issue: - Labor and Employment and ERISA Class Actions After Wal-Mart and Comcast — Practice Points for Defendants (Part I – Commonality)* - Agencies Release Guidance on HRAs, FSAs, and Employer Payment...more

McDermott Will & Emery

IRS Guidance on Employment and Income Tax Refunds on Same-Sex Spouse Benefits

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Employers extending benefit coverage to employees’ same-sex spouses and partners should review their payroll procedures to ensure that such coverages are properly taxed for federal income and FICA tax purposes. Employers...more

Katten Muchin Rosenman LLP

IRS Provides Special Rules for Refund of Employer-Paid Taxes Related to Imputed Income for Same-Sex Spouse Benefits

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On September 23, the Internal Revenue Service released Notice 2013-61, which provides special rules for those making claims for refunds or adjustments of Federal Insurance Contributions Act (FICA) taxes and federal employment...more

McDermott Will & Emery

The 3M Case: Can the IRS Overrule the Supreme Court?

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3M Company’s challenge to the validity of Treas. Reg. § 1.482-1(h)(2), if successful, could result in refunds for taxpayers that previously followed the Internal Revenue Service’s regulatory guidance purporting to overrule...more

Nossaman LLP

The IRS Says Yes, We're Married...Now What?

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The U.S. Supreme Court in June struck down the Defense of Marriage Act (DOMA) provision preventing the federal government from recognizing a legally-valid marriage of a same-sex couple, and the Internal Revenue Service...more

Stinson - Benefits Notes Blog

Federal Agencies Issue Guidance That Valid Same Sex Marriages Recognized For All Federal Tax Purposes

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On August 29, 2013, the Treasury Department and the Internal Revenue Service issued a public announcement and released Revenue Ruling 2013-17 wherein it answered a number of open questions concerning the impact of the U.S....more

Morrison & Foerster LLP

The Treasury Department and the IRS Implement Windsor and Adopt “State of Celebration” Rule: Compensation and Benefits...

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On August 29, 2013, the Treasury Department and the IRS issued Revenue Ruling 2013-17 (“Rev. Rul. 2013-17”) and updated Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Supreme Court DOMA Decision—Part II: Wage Overstatements and Tax Refunds

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In part one of this two-part series, “Supreme Court DOMA Decision — Part I: Fringe Benefits and Other Tax Implications,” I reviewed the fringe benefit and tax implications of the United States v. Windsor decision....more

McDermott Will & Emery

Supreme Court Ruling on DOMA Could Lead to Refunds of Federal Taxes

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Employers providing benefits for employees' same-sex spouses may want to consider the availability of federal payroll tax refunds if the Supreme Court of the United States finds Section 3 of the Defense of Marriage Act (DOMA)...more

Carlton Fields

Married Same-Sex Couples Should File Protective Claims For Tax Refunds Now

Carlton Fields on

When the Supreme Court ultimately decides United States v. Windsor, it could strike down the portion of the Defense of Marriage Act (DOMA) that prohibits married same-sex couples from receiving the federal benefits provided...more

Morgan Lewis

Employer Tax Considerations for Supreme Court’s Pending DOMA Decision

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High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15....more

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