Supreme Court tax cases and rulings — how the nation’s highest court shapes tax law, one decision at a time.
The Supreme Court’s recent refusal to hear Murrin v. Commissioner left a Third Circuit ruling with serious consequences for taxpayers in place. It also raised a broader question that often comes up when federal courts make news: how far does one circuit court’s ruling actually reach? In Murrin, a tax preparer included false or fraudulent…
The Supreme Court of the United States – sometimes called SCOTUS – has been in the news a lot lately. As a result, one of my most popular questions is: How does a case get to the Supreme Court?
I know many of you have heard the controversy about Wayfair and Amazon paying taxes. This week’s episode dives into the recent Supreme Court ruling that online businesses must pay taxes and the effect on smaller, primarily online businesses. About Brad Scott and Wayfair Advocacy Brad Scott joins Kelly as a guest to give an…
To file or not to file? That’s the question that has been posed many times over the past week or so with respect to protective claims for refund for 2016 tax returns. Here’s what you need to know. The Supreme Court of the United States (SCOTUS) is slated to consider California v. Texas this fall. The case…
There were significant opinions released today by the Supreme Court of the United States (SCOTUS) in the matter of President Donald Trump’s tax and financial records. The cases are Trump v. Vance and Trump v. Mazars USA, LLP (consolidated with Trump v. Deutsche Bank AG). Here’s what you need to know. Vance was filed on November 15, 2019, and argued May 12,…
The Supreme Court issued a decision in North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust—and it’s unanimous. The Court ruled that a trust beneficiary’s residence is not sufficient on its own for a state to tax a trust’s undistributed income. Here’s how the case arose. Joseph Lee Rice, III, created a…
Supreme Court justices typically don’t cut their teeth on tax cases and nominee Brett Kavanaugh is no exception. There is one tax-related case, though, in his career that stands out. Here’s more.
As retailers pushed back, the question of what’s fair game became more important. Today, the Supreme Court offered an answer: States have broad authority to require online retailers to collect sales taxes.
Marinello v. United States is the first criminal tax case to be argued at the Supreme Court for nearly a decade. Here’s what’s at stake.
President Donald Trump has selected Judge Neil Gorsuch as his choice to fill the vacancy on the Supreme Court of the United States (SCOTUS).