Abstract
In the 2023 Term, the Supreme Court decided three cases that are likely to have significant implications for the federal tax system. Moore v. United States presages a resuscitated constitutional realization requirement for the income tax—a requirement long thought moribund, if not dead, by most commentators and policymakers. Loper Bright Enterprises v. Raimondo jettisoned the Chevron doctrine’s deferential standard of review of agency rulemaking, returning the standard to some perhaps modified version of its more searching pre-Chevron status. And Corner Post, Inc. v. Board of Governors of the Federal Reserve System held that the statute of limitations for most claims of regulatory invalidity does not begin to run before the taxpayer bringing suit existed, regardless of the vintage of the challenged regulation. The combined effect of the decisions in the tax area is likely to be a restriction on the ability of Congress to raise revenue and, to a lesser extent, on the ability of Treasury to implement policy.
In the summer of 2024, the Florida Tax Review invited submissions for a symposium addressing the tax implications of these cases, individually or in combination. The symposium took place over two days in November 2024 at the University of Florida Levin College of Law in Gainesville, Florida. This issue collects the seven papers presented at that event.
Recommended Citation
Hasen, David
(2025)
"Foreword,"
Florida Tax Review: Vol. 28:
No.
2, Article 1.
Available at:
https://scholarship.law.ufl.edu/ftr/vol28/iss2/1