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Constitutional Challenges Supreme Court of the United States Taxation

McDermott Will & Emery

Post-Chevron Insights and Resources

McDermott Will & Emery on

On June 28, 2024, in Loper Bright Enterprises v. Raimondo, the US Supreme Court overruled the decades-old Chevron doctrine. This decision means that courts must now determine the meaning of federal statutes and effectively...more

Perkins Coie

Supreme Court Upholds Mandatory Repatriation Tax as Constitutional

Perkins Coie on

The U.S. Supreme Court held the Mandatory Repatriation Tax (MRT) constitutional in Moore v. United States, No. 22-800, 602 U.S. _, decided June 20, 2024. The MRT requires some American shareholders of American-controlled...more

Skadden, Arps, Slate, Meagher & Flom LLP

SCOTUS Rejects Constitutional Challenge to Mandatory Repatriation Tax, Holding It Applies to Realized but Undistributed Income of...

In Moore v. United States, the U.S. Supreme Court rejected a constitutional challenge to the Mandatory Repatriation Tax (MRT), holding that the MRT does tax income — the realized earnings of foreign corporations — and thus is...more

Cadwalader, Wickersham & Taft LLP

Moore Bark Than Bite? Supreme Court Weighs In

Unless you have been living under a rock—as we tax lawyers are wont to do—you have probably been following Moore v. United States, which we last discussed.  On December 5, the tax community stepped into the spotlight...more

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