This week, the US Supreme Court denied a $15,000 refund to stockholders Charles and Kathleen Moore for taxes they paid on their share of undistributed profits from an offshore corporation. The Court ...
In December, the Supreme Court will hear oral arguments in Moore v. United States, a case to determine whether the mandatory repatriation tax (MRT) is constitutional. We have submitted an amicus brief ...
Charles "Cully" Stimson is Acting Director, Institute for Constitutional Government, Manager, National Security Law Program, and Senior Legal Fellow. Read his research. Seth Lucas is a senior research ...
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