Skip navigation
TE-tips.jpg

Tips From the Pros: Did the Moores Make The Wrong Argument?

Charles A. Redd explains why it’s regrettable that the taxpayers in Moore v. United States didn’t seek certiorari on their argument.

In United States v. Carlton, 1 the U.S. Supreme Court upheld the retroactive application of Internal Revenue Code Section 2057, as amended in the Omnibus Budget Reconciliation Act of 1987.2 Carlton remains the Supreme Court’s most recent comprehensive pronouncement on the constitutionality of retroactive tax laws.

All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.


If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.


Questions about your account or how to access content?


Contact: [email protected]

Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish