Robert Nassau
Regarding the case, he writes: “On one level, the Supreme Court case of Moore v. United States, oral argument for which was heard today. considers the constitutionality of the narrow and esoteric Mandatory Repatriation Tax. But on another level, it potentially considers the constitutionality of vast swaths of the Internal Revenue Code, such as the tax treatment of partnerships, S corporations, foreign corporations controlled by Americans — and even the simple holding of stocks and bonds. The Court’s holding is the most anticipated holding in a tax case in many decades.”
