Certiorari Granted In Connelly - Tax Authorities
The certiorari application in Connelly v. Internal Revenue Service, 70 F.4th 412 (8th Cir. 2023), was granted by the Supreme Court on December 13, 2023. It commences as follows...
Source: mondaq.com
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Moores Lean On 1916 Tax Expert To Argue No Realization Means No Income
Joseph J. Thorndike examines the Moore case through the lens of economist Edwin R.A. Seligman’s view that the 16th Amendment hinges on the concept of realization.
Source: forbes.com