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Supreme Court Takes Up Constitutional Challenge to Section 965 Transition Tax

On June 26, 2023, the Supreme Court of the United States agreed to hear a rare challenge under the Sixteenth Amendment and Tax Clauses to Section 965 of the tax code. In Moore v. United States, the justices will consider...more

Maryland Sued over Digital Advertising "Tax"

Yesterday, McDermott Will & Emery filed suit in Maryland federal court on behalf of a number of leading trade associations against Maryland Comptroller Peter Franchot, challenging the state’s recently enacted 10% gross...more

Fifth Circuit Issues ACA Ruling, But Severability Question Remains

A decision in Texas v. United States was issued by a divided three-judge panel of the US Court of Appeals for the Fifth Circuit on December 18, 2019. This case presented once again the question whether the Affordable Care Act...more

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