Counsel in Moore v. United States Analyze Implications of Supreme Court’s Tax Decision

19 Sep , 2024

To register for the upcoming live webinar, please Click Here

Jeff Paravano and Andrew Grossman, tax counsel in the Supreme Court case, Moore v. United States, will present: “Implications of Moore v. United States”. Described by some as the most important constitutional tax case in more than half a century, Moore challenged the Ninth Circuit Court of Appeals’ determination that realization is not required for federal taxation of income without apportionment, as well as the constitutionality of the mandatory repatriation tax (“MRT”) enacted as part of the Tax Cuts and Jobs Act of 2017 that raised more than $340 billion in federal taxes. On June 20, 2024, the Supreme Court issued its opinion, upholding the constitutionality of the MRT in a narrow ruling, stating that the MRT taxes realized income and attributes that corporate income to shareholders.

Topics that will be discussed include, among others:

What are the implications of Moore with respect to the validity of federal taxation of wealth and appreciated assets?

Is Realization Required For Federal Taxation of Income without Apportionment?

What are the implications of Moore with respect to the validity of the tax on expatriation?

What are the broader implications of Moore?

 

To register for the upcoming live webinar, please Click Here

More Webcasts

AI Governance in the...

AI, an innovative technology that was once a supporting act for digital transformation, business str...

DEI - Legal or Illeg...

Prior to the Supreme Court’s 2023 affirmative action decision, some predicted that this ruling...

Social Media Complia...

Social media has become a critical marketing and customer engagement channel for legal firms, banks,...

2026 Consumer Protec...

State attorneys general continue to play a central and increasingly aggressive role in consumer prot...

Fair Debt Collection...

The Fair Debt Collection Practices Act (FDCPA) remains one of the most important consumer protection...

Trade Agreements Act...

This course analyzes federal contractor obligations under the Trade Agreements Act. Learn how to ens...

Navigating Governmen...

Contracting with the Federal Government is not like a business deal between two companies or a contr...

Cybersecurity Compli...

This course analyzes federal contractor cyber security obligations under the Federal Acquisition Reg...

Labor Law Compliance...

Contracting with the Federal Government is not like a business deal between two companies or a contr...

Best Behavior: Effec...

This program will address the ethical obligations of Lawyer Advocates representing clients in mediat...