IRS SALT Cap Workaround Rule Unlawful, 2nd Circ. Told

By Maria Koklanaris · March 20, 2025, 6:33 PM EDT

The Internal Revenue Service unlawfully created a rule prohibiting workarounds to the federal cap on state and local tax deductions, a New Jersey deputy attorney general told a Second Circuit panel...

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Case Information

Case Title

State of New Jersey v. Yellen

Case Number

24-1499

Court

Appellate - 2nd Circuit

Nature of Suit

Date Filed

June 03, 2024


Case Title

Village of Scarsdale, New York v. Internal Revenue Service

Case Number

24-1503

Court

Appellate - 2nd Circuit

Nature of Suit

Date Filed

June 03, 2024