Courthouse Steps Decision: Moore v. United States

On Thursday, June 20, 2024, the Supreme Court released a decision in Moore v. United States. The court affirmed the holding in a 7-2 decision that stated that the Mandatory Repatriation Tax — which attributes the realized and undistributed income of an American-controlled foreign corporation to the entity’s American shareholders, and then taxes the American shareholders on their portions of that income — does not exceed Congress’s constitutional authority.

Join us for a Courthouse Steps Decision program, where we will analyze this decision and its possible ramifications.

Featuring:

• Professor David Schizer, Dean Emeritus and Harvey R. Miller Professor of Law and Economics, Columbia University Law School

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As always, the Federalist Society takes no position on particular legal or public policy issues; all expressions of opinion are those of the speaker.