US Supreme Court won't upend tax on Americans' foreign earnings

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Supreme Court News

Justice Samuel Alito,Democratic Lawmakers,Tax Provisions

The U.S. Supreme Court on Thursday ruled against a challenge to a tax on Americans who have invested in certain foreign corporations, issuing the decision at...

WASHINGTON - The U.S. Supreme Court on Thursday ruled against a challenge to a tax on Americans who have invested in certain foreign corporations, issuing the decision at a time when some Democratic lawmakers are seeking to impose a wealth tax on the super rich.

At issue in the case was whether this tax on unrealized gains is allowed under the U.S. Constitution's 16th Amendment, which enabled Congress to "collect taxes on incomes." During oral arguments in December, some of the justices probed the limits of congressional taxation power over wealth, while others expressed concern that a ruling favoring the Moores could imperil a wider array of tax code provisions including those related to other business entities such as partnerships, limited liability companies and S-corporations.The Justice Department had said that a ruling by the Supreme Court invalidating the mandatory repatriation tax could cost the U.S.

Democratic senators had urged Alito's recusal because David Rivkin Jr., one of the lawyers for the Moores, co-authored Wall Street Journal articles in which Alito both defended the court and argued that Congress lacks power to regulate the Supreme Court. Senate Democrats have pursued ethics legislation that would apply to the court.

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Supreme Court upholds a tax on foreign income over a business-backed challengeWASHINGTON (AP) — The Supreme Court on Thursday upheld a tax on foreign income over a challenge backed by business and anti-regulatory interests, declining...
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