Neil Gorsuch on Tax Reform



OK to collect sales tax on out-of-state Internet purchases

The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.

Wikipedia summary of court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. Justice Gorsuch wrote a concurring opinion, stating that the Court's decision "rightly ends the paradox of condemning interstate discrimination in the national economy while promoting it ourselves."

Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc" , Jun 21, 2018

IRS tax liens ok on fraudulently transferred property

In re Krause, 637 F.3d 1160 (10th Cir. 2011). Writing for a unanimous panel, Judge Gorsuch principally held that the IRS was entitled to attach a tax lien on assets that the debtor in a Chapter 7 bankruptcy, a serial tax evader, had transferred to trusts nominally benefiting his children. After determining as a matter of state law that the debtor had fraudulently conveyed the assets to the trusts, he held that fraudulently conveyed assets constitute "property" or "rights to property" subject to a tax lien under the relevant provision of the Internal Revenue Code. ˙Judge Gorsuch also affirmed the bankruptcy court's order imposing sanctions for the debtor's destruction of evidence related to shell companies he allegedly created as tax shelters.
Source: Gibson Dunn Summaries on 2017 SCOTUS case: "In re Krause" , Jan 31, 2017

Other Justices on Tax Reform: Neil Gorsuch 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 21, 2022