Amy Coney Barrett on Tax Reform



A faithful adherence to the Internal Revenue Code

Amy Coney Barrett has written a limited number of tax decisions, but they demonstrate a faithful adherence to the Internal Revenue Code.

VHC Inc. v. Commissioner was an appeal from a 2017 IRS' disallowance of $92 million in bad-debt deductions claimed by a Wisconsin holding company for loans made to the founder's son. The Tax Court agreed with the IRS and found that the debt at issue was not bona fide and therefore didn't meet the statutory requirements in the code. Barrett affirmed the Tax Court's ruling, agreeing with the lower court that the transactions between the company and Van Den Heuvel didn't amount to a true creditor-debtor relationship, making them ineligible for the deduction under Internal Revenue Code Section 166.

In the "A.F. Moore & Associates Inc. v. Pappas" case, Judge Barrett found a group of Cook County, Illinois, landowners were allowed to proceed in federal court to challenge their property tax assessments since they had no avenue to dispute them at a state level.

Source: Crowell Law360 blog on 2020 SCOTUS cases: "3 Tax Opinions" , Sep 26, 2020

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Other Justices on Tax Reform: Amy Coney Barrett on other issues:
Samuel Alito(since 2006)
Amy Coney Barrett(since 2020)
Stephen Breyer(since 1994)
Neil Gorsuch(since 2017)
Ketanji Brown Jackson(nominated 2022)
Elena Kagan(since 2010)
Brett Kavanaugh(since 2018)
John Roberts(since 2005)
Sonia Sotomayor(since 2009)
Clarence Thomas(since 1991)

Former Justices:
Merrick Garland(nominated 2016)
Ruth Bader Ginsburg(1993-2020)
Anthony Kennedy(1988-2018)
Antonin Scalia(1986-2016)
John Paul Stevens(1975-2010)
David Souter(1990-2009)
Sandra Day O'Connor(1981-2006)
William Rehnquist(1975-2005)

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Page last updated: Mar 20, 2022