Andy Weiner was quoted in an article published by The Washington Post on November 27, 2023, titled “This lawsuit could disrupt the U.S. tax system. Key facts are in dispute.” The article discusses Charles G. Moore et al. v. United States (No. 22-800) in the Supreme Court that challenges the transition tax under Internal Revenue Code Section 965. Kostelanetz LLP has filed an amicus brief in the case on behalf of Professors Reuven Avi-Yonah, Clinton Wallace, and Bret Wells.
The article notes:
“There are tons of exceptions to a strict realization requirement, [and] not only that, but those exceptions to realization are really important to maintaining the integrity of our progressive income tax,” said Andy Weiner, a lawyer who wrote an amicus brief along with several tax professors defending the tax law. “If you strike down the mandatory repatriation tax because there’s no realization requirement, that is going to be a very powerful tool for taxpayers to challenge all sorts of laws in all sorts of contexts.”