Thursday’s decision in Babcock v. Kijakazi resolved a technical question about the Social Security benefits available to a small group of National Guard workers: pre-1984 dual-status military technicians. By an 8-1 vote, the court approved the government’

  By IG  Jan 16, 2022

In a term in which the justices are already slated to weigh in on disputes over public funding for private schools that teach religion, the role of spiritual advisers in the execution chamber, and the flying of a religious flag on a city flag pole,... The

  By IG  Jan 16, 2022

This week we highlight cert petitions that ask the Supreme Court to consider, among other things, whether a 2017 law’s cap of $10,000 for the deduction for state and local taxes on federal income returns violates the Constitution by coercing states’ tax p

  By IG  Jan 16, 2022

At the argument on Wednesday in Boechler v. Commissioner of Internal Revenue, most justices seemed prepared to allow consideration of “equitable tolling” in tax collection due process cases – so long as a decision is written narrowly and does not spill ov

  By IG  Jan 16, 2022