Legal Opinion
Silver v. Internal Revenue Service
District Court, District of Columbia
Decided October 15, 2025No. Civil Action No. 2020-1544Published
1Opinion of the Court
UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA MONTE SILVER, et al., Plaintiffs, v. Civil Action No. 20-1544 (CKK) INTERNAL REVENUE SERVICE, et al., Defendants. MEMORANDUM OPINION (October 15, 2025) The Defendants in this action, which challenges regulations implementing the taxation of Global Intangible Low-Taxed Income (“GILTI”) under the 2017 Tax Cuts and Jobs Act (“TCJA”), have filed a [36] Motion to Dismiss the Plaintiffs’ [33] Amended Complaint for lack of subject- matter jurisdiction and failure to state a claim. Defs.’ Mot., ECF No. 36. The Plaintiffs—an individual United…
2Cases cited18 opinions
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- Myrna O'Dell Firestone v. Leonard K. FirestoneCourt of Appeals for the D.C. Circuit · 1996
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