Moore v. United States: A panel discussion with legal experts and amicus brief authors

 

 

Register here for a webinar sponsored by the Tax Law Center, American College of Tax Counsel, and the Tax Policy Institute.  Here is a brief summary from the announcement.  

 

As the Supreme Court prepares for oral arguments in Moore v. United States on December 5, the Tax Law Center at NYU Law, the American College of Tax Counsel, and the American Tax Policy Institute together invite you to a panel discussion. Following the submission of amici briefs on Monday, October 23rd in support of the government, this event will offer the chance to hear directly from several brief authors. This case is being closely watched for its potential to unsettle large, longstanding parts of the tax code built on a bipartisan basis over decades, and has drawn together an “unusual alliance” of voices in support of the government.

 

The panel will feature: George Callas, executive vice president at Arnold Ventures, whose brief draws on his experience as senior tax counsel in the U.S. House of Representatives during the drafting of the mandatory repatriation tax at the center of this case. The brief is co-authored with Mindy Herzfeld, professor at Florida Law. Andy Grewal, professor at Iowa Law and member of the American College of Tax Counsel Amicus Committee, which led the organization’s brief exploring the Sixteenth Amendment’s connection to this case and the consequences of a ruling in favor of petitioners. Rebecca Kysar, professor at Fordham Law and visiting professor at NYU Law, who submitted a brief focused on a previous Supreme Court precedent cited by the petitioners (Macomber) and the decades of court precedent limiting the case to its facts.

 

Co-authors are the Tax Law Center and Professors Ari Glogower, David Kamin, and Darien Shanske. Philip Wagman, partner at Clifford Chance and chair of the New York State Bar Association Tax Section, who helped author the American Tax Policy Institute’s brief focused on Congress’ power to tax owners for income realized by an entity. All panelists are participating in their personal capacities as signatories of the relevant briefs.

 

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darryll k. jones