Fenwick Files Moore v. United States Amicus Brief

By: David L. Forst , Sean P. McElroy

Fenwick drafted an amicus brief to the Supreme Court on a case challenging the constitutionality of the 2017 Mandatory Repatriation Tax. The Mandatory Repatriation Tax, part of the Tax Cuts and Jobs Act, taxed the accumulated overseas earnings of corporations owned by certain U.S. shareholders. Fenwick’s amicus brief addresses fundamental questions about the Sixteenth Amendment and the definition of income.

Fenwick's amicus team included David Forst and Sean McElroy. The amicus brief can be read in its entirety by clicking here.


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