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Wednesday, November 13, 2013

Cummings: Tax Decisions of the Supreme Court's 2012 Term

Tax Analysys Logo (2013)Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, N.C.), Tax Decisions of the Supreme Court's 2012 Term, 141 Tax Notes 635 (Nov. 11, 2013):

In its just completed 2012 term, the Supreme Court decided only three federal tax cases. The most politically important decision was Windsor, which held the Defense of Marriage Act unconstitutional. One criminal case, Davila, marked the long, slow decline of the Warren Court’s limited view of harmless error. PPL ... was the only real tax decision of the term. Finally, a nontax decision, Horne, raises questions about state tax procedures that preclude consideration of constitutional issues in administrative hearings.

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