Charles Moore, et al v. USA
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May 17, 2023
Feds Urge Justices To Reject Repatriation Tax Petition
The Ninth Circuit correctly rejected a challenge to the constitutionality of the Tax Cuts and Jobs Act's repatriation tax because the levy is akin to other income taxes on controlled foreign corporations, the federal government told the U.S. Supreme Court.
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March 27, 2023
Conservative Groups Asks Justices To Tackle Repatriation Tax
Business and conservative groups urged the U.S. Supreme Court on Monday to review a Ninth Circuit decision upholding the constitutionality of the 2017 federal tax overhaul's corporate repatriation tax, saying the ruling risks disrupting tax law definitions relied on by businesses and financial planners.
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February 21, 2023
Couple Ask Justices To Take Up Repatriation Tax Debate
A Washington couple asked the U.S. Supreme Court on Tuesday to review a decision by the Ninth Circuit upholding the constitutionality of a repatriation tax they were forced to pay under the 2017 Tax Cuts and Jobs Act.
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November 22, 2022
Split 9th Circ. Rejects Rehearing On Repatriation Tax
The Ninth Circuit refused Tuesday to reconsider a constitutional challenge to the 2017 federal tax overhaul's corporate repatriation tax brought by a California couple.
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July 20, 2022
Couple Seeks Rehearing In 9th Circ. Repatriation Case
The Ninth Circuit must reconsider a constitutional challenge to the 2017 federal tax overhaul's corporate repatriation tax, a California couple said in an en banc request, after a panel affirmed a lower court decision that the one-time levy passes muster.
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June 08, 2022
9th Circ. Says Tax Overhaul's Repatriation Tax Constitutional
The Ninth Circuit tossed a constitutional challenge to the 2017 federal tax overhaul's corporate repatriation tax, affirming a lower court's decision that the one-time levy passes muster under a clause limiting the federal government's authority to tax.
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September 14, 2021
Repatriation Tax Violates 5th Amendment, 9th Circ. Told
The retroactive application of the 2017 federal tax overhaul's corporate repatriation tax violates the Fifth Amendment, a couple told the Ninth Circuit, urging it to reverse a California federal court's decision affirming its constitutionality.
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July 22, 2021
Repatriation Tax Is Constitutional, US Gov't Tells 9th Circ.
The U.S. government on Thursday urged the Ninth Circuit to not revive a couple's challenge against the 2017 federal tax overhaul's repatriation provision, arguing the pair has mischaracterized the levy on foreign income as an unconstitutional direct tax on property.