Paul L. Caron

Wednesday, October 18, 2023

Zelenak: Reading The Taxpayers’ Brief In Moore

Lawrence A. Zelenak (Duke; Google Scholar), Reading the Taxpayers’ Brief in Moore, 181 Tax Notes Fed. 101 (Oct. 2, 2023):

Tax Notes Federal (2022)In this article, Zelenak explains that the strategy of the taxpayers’ brief in Moore is to distinguish the mandatory repatriation tax from other provisions that arguably violate Eisner v. Macomber, rather than to claim that those other provisions are also unconstitutional; he also analyzes several serious weaknesses in the brief’s arguments.

Other briefs of note:

Prior TaxProf Blog coverage:

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