Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Hanna’s Moore, The 16th Amendment, And The TCJA’s Deemed Repatriation Provision

This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Christopher Hanna (SMU), Moore, the Sixteenth Amendment, and the Underpinnings of the Deemed Repatriation Provision, 76 S.M.U. L. Rev. F. 156 (2023). On June 26, 2023, the Supreme Court in Moore v. United States granted the taxpayer’s petition to hear a rare…