The Supreme Court Update - June 26, 2023

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The Supreme Court of the United States granted certiorari in two cases:

Rudisill v. McDonough, No. 22-888: This case concerns veterans’ entitlement to educational benefits under the Montgomery G.I. Bill and the Post-9/11 G.I. Bill. The Montgomery G.I. Bill provides benefits to certain veterans who served between 1985 and 2030, while the Post-9/11 G.I. Bill provides benefits to certain veterans who served since September 11, 2001. The question presented is: Whether a veteran who has served two separate and distinct periods of qualifying service under the Montgomery GI Bill and the Post-9/11 GI Bill is entitled to receive a total of 48 months of education benefits as between both programs, without first exhausting the Montgomery benefit in order to obtain the more generous Post-9/11 benefit.

 Moore v. United States, No. 22-800: This case addresses the constitutionality of the 2017 Tax Cuts and Jobs Act’s repatriation tax, which imposed a one-time tax on certain large earnings held abroad. The question presented is: Whether the 16th Amendment authorizes Congress to tax unrealized sums without apportionment among the states.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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