• Unpacking Supreme Court decision — Moore v. U.S. with Tony Nitti

  • Jun 27 2024
  • Duración: 46 m
  • Podcast

Unpacking Supreme Court decision — Moore v. U.S. with Tony Nitti Por arte de portada

Unpacking Supreme Court decision — Moore v. U.S. with Tony Nitti

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  • Resumen

  • In this episode of the Tax Section Odyssey podcast, the focus is on the landmark Supreme Court case, Moore v. United States, which examined the constitutionality of the mandatory repatriation tax under Sec. 965 of the Tax Cuts and Jobs Act (TCJA). The Court upheld the tax with a 7–2 majority.

    The case opens up further discussion on the taxation of unrealized gains and the constitutionality of a wealth tax. Tony Nitti highlights the significance of the Supreme Court’s decisions on taxation and encourages a thorough reading of the opinions for their educational value.

    Also, revisit previous episode from Nov. 22, 2023 — All eyes on Moore v. U.S. plus a history lesson on tax cases.
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