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The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
Tyler v. Hennepin County, 598 U.S. 631 (2023), was a United States Supreme Court case about government seizure of property for unpaid taxes, when the value of the property seized is greater than the tax debt. A unanimous court held that the surplus value is protected by the Fifth Amendment's Takings Clause.
Appeals from the district courts are taken to whichever of the United States courts of appeals has geographical jurisdiction over that district court. The United States Court of Federal Claims. The U.S. Court of Federal Claims is also an Article I court with judges appointed for 15-year terms.
The 2023 term of the Supreme Court of the United States began October 2, 2023, and concluded October 6, 2024. The table below illustrates which opinion was filed by each justice in each case and which justices joined each opinion.
The decision reinforces that the U.S. Supreme Court’s 2023 landmark ruling in Tyler v. Hennepin applies to New Jersey foreclosure cases that were decided before Tyler but remain on appeal.
It is regarding the statutory interpretation of 26 U.S.C. § 6330(c) and whether the tax court would have jurisdiction over petitions to the tax court if the petition exceeded the 30 days time frame. In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling .
Moore v. United States, 602 U.S. 572 (2024), was a United States Supreme Court case related to the ability of the federal government to tax unrealized gains as income. The Supreme Court upheld the Mandatory Repatriation Tax (MRT).
President Calvin Coolidge signing the income tax bill which established the U.S. Board of Tax Appeals; Andrew Mellon is the third figure from the right.. The first incarnation of the Tax Court was the "U.S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924 [4] [5] (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation.