Legal Opinion
Silver v. Internal Revenue Service
District Court, District of Columbia
Decided March 28, 2021No. Civil Action No. 2019-0247Published
1Opinion of the Court
UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA _________________________________________ ) MONTE SILVER, et al., ) ) Plaintiffs, ) ) v. ) Civil No. 19-cv-247 (APM) ) INTERNAL REVENUE SERVICE, et al., ) ) Defendants. ) _________________________________________ ) MEMORANDUM OPINION I. INTRODUCTION As part of the Tax Cut and Jobs Act of 2017, Congress amended Internal Revenue Code (“IRC”) section 965 to impose a one-time “transition tax” on U.S. shareholders of certain specified foreign corporations based on the earnings accumulated by those entities since 1986. This case involves a…
2Cases cited40 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Spokeo, Inc. v. RobinsSupreme Court of the United States · 2016
- City of Los Angeles v. LyonsSupreme Court of the United States · 1983
- Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
- Lexmark Int'l, Inc. v. Static Control Components, Inc.Supreme Court of the United States · 2014
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