Tuesday, September 29, 2020
Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC), The Supreme Court’s 2019 Term in Tax, 168 Tax Notes Fed. 2175 (Sept. 21, 2020):
In this ninth annual review of Supreme Court opinions involving tax matters, Cummings notes that the Court has mostly abandoned standard legal decisions to focus on political themes, which he identifies in several decisions. ...
The republic would benefit from the Court once again calling balls and strikes. The federal tax law has many questions more important than the Bob Richards rule that need answers. Even though the Court says it does not sit to correct error, it sometimes does, and should try it on some tax cases: There is error aplenty.