A Primer on How a Case Gets to the Supreme Court
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?
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What You Need To Know About Trump’s Tax & Financial Records And Those SCOTUS Rulings
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,…
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Supreme Court Rules That Residency Is Not Sufficient To Tax Income In Trust Case
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…
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Supreme Court Kills Quill In Sales Tax Case
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.
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Online Sales Tax Battle Heats Up
Congress was back at it this week, trying to reach an agreement on spending. If there’s no bill in place by midnight Friday, we’ll see another government shutdown. In the middle of the battle, there may be a twist: the rush to regulate online sales tax.
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Criminal Obstruction Tax Case Goes To Supreme Court
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.
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Tattletale Tax Law Stands After Supreme Court Declines Case
The Supreme Court has announced that it denied certiorari in Direct Marketing Association v. Brohl which means that Colorado’s “Tattletale” tax law will stand.
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SCOTUS Rules Same Sex Marriage Legal In All States
This morning, people in coffee houses and churches across the land will no doubt be talking about the Supreme Court’s 5-4 ruling in Obergefell v. Hodges, making same sex marriages legal in all states. Background Procedurally, the case got its start when a same sex couple from Ohio filed a lawsuit in United States District…
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Supreme Court Says Obamacare Tax Credits Apply To All States
The Supreme Court has held that the Patient Protection and Affordable Care Act, sometimes called “Obamacare,” authorized federal health care tax credits for taxpayers living in states with exchanges and taxpayers living in states without exchanges who rely on the federal exchange. The final decision was 6-3 with Chief Justice Roberts delivering the opinion. Justices Kennedy,…
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Fix The Tax Code Friday: State Tax Policy Versus The Feds
Earlier this week, the Supreme Court struck down Maryland’s personal income tax scheme as unconstitutional because it discriminated against interstate commerce “without regard to the tax policies of other States.” A great deal of the opinion hinged on the notion of the dormant Commerce Clause, which, as spelled out in the opinion, prohibits “certain state…
