Fenwick’s Sean McElroy Quoted in U.S. Supreme Court Dissenting Opinion in Moore v. United States

The United States Supreme Court issued its long-awaited decision in Moore v. United States, a landmark ruling affirming the constitutionality of the Mandatory Repatriation Tax provisions in the 2017 Tax Cuts and Jobs Act. The Supreme Court’s dissenting opinion in Moore quoted a 2018 article from Fenwick’s Sean McElroy in the Yale Journal on Regulation Bulletin analyzing the constitutionality of Subpart F and the Mandatory Repatriation Tax in the 2017 Tax Cuts and Jobs Act.

As part of the Court’s review of the case, David Forst and Sean McElroy coauthored an amicus brief with the Cato Institute.