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Expert Analysis

Review Of Repatriation Tax Sets Justices On Slippery Slope

By Mary Monahan, Aaron Payne and Robert Chase (July 10, 2023, 3:59 PM EDT) -- The U.S. Supreme Court granted certiorari on June 26 with respect to the U.S. Court of Appeals for the Ninth Circuit's decision in Charles G. Moore et al. v. U.S. The question presented is whether the transition tax under Section 965 of the Internal Revenue Code is a direct tax that violates the apportionment clause of the U. S. Constitution....

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