Transition Tax Constitutional Appeal ‘Challenging’ for Judge

Jan. 14, 2022, 10:24 PM

A case concerning the constitutionality of a tax on foreign earnings is “rather challenging,” a federal appeals court judge said during oral arguments Friday.

Judge Ronald M. Gould was one of three judges of the U.S. Court of Appeals for the Ninth Circuit to hear arguments in a Washington state couple’s appeal against a district court’s ruling that the tax, known as the “transition” or “mandatory repatriation” tax, passes constitutional muster.

In “this rather challenging case,” both lawyers “have made excellent arguments to us,” Gould said.

The appeal was brought by Charles and Kathleen Moore, who argue that the ...

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