Mandatory Repatriation Tax

One-time transition tax on accumulated foreign earnings under the Tax Cuts and Jobs Act of 2017.

1. Moore v. United States

2. Jurisdiction: United States (June 20, 2024)
3. Victims<![CDATA[]]>Defendants<![CDATA[United States]]>Plaintiffs<![CDATA[Charles G. Moore]]><![CDATA[Kathleen F. Moore]]>Investigators<![CDATA[]]>Prosecutors<![CDATA[]]>Defense Attorneys<![CDATA[Elizabeth B. Prelogar]]>Plaintiff Attorneys<![CDATA[Andrew M. Grossman]]>Judges<![CDATA[Brett Kavanaugh]]><![CDATA[Amy Coney Barrett]]><![CDATA[Clarence Thomas]]><![CDATA[Neil Gorsuch]]><![CDATA[John G. Roberts]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[United States Court of Appeals for the Ninth Circuit]]><![CDATA[Internal Revenue Service]]>
4. Case Tags: Tax Law;Constitutional Law;Sixteenth Amendment;Mandatory Repatriation Tax