The Supreme Court’s 2023 Term Creates Uncertainty in the Tax Arena by: SANDRA R. BROWN, ROBERT S. HORWITZ and PHILIPP BEHRENDT
We are pleased to announce that Sandra R. Brown, Robert S. Horwitz and Philipp Behrendt have co-authored an article, published in the Fall 2024 issue of the Journal of Tax Practice & Procedure, titled “The Supreme Court’s 2023 Term Creates Uncertainty in the Tax Arena.“
Near the end of its 2023 Term, the Supreme Court issued opinions in three cases that will have a major impact on taxpayers. Only one, Moore, is a tax case. The other two, Loper Bright Enterprises v. Raimondo and Corner Post v. Board of Governors of the Federal Reserve System, are administrative law cases that make it easier to successfully challenge Treasury Regulations. This article will examine the Supreme Court’s opinion in these cases and their potential implications for tax administration.
For more information, please contact Sandra R. Brown at brown@taxlitigator.com
For more information contact Robert Horwitz at horwitz@taxlitigator.com.
For more information please contact Philipp Behrendt at behrendt@taxlitigator.com