Neil Gorsuch and the Tax Law

On Friday, the Senate confirmed Neil Gorsuch as the newest Justice on the Supreme Court, and today he was officially sworn in, taking the seat that Justice Scalia’s passing left vacant.

When Justice Scalia passed away, I looked at the tax opinions he had authored. It turns out, Justice Scalia didn’t author a whole lot of tax opinions, and those that he did author were, as I said, “workmanlike,” without the verbal pyrotechnics, wit, and flair he was known for.

I was curious whether Justice Gorsuch would bring anything different to that seat, so I looked for tax opinions he had authored.[fn1] My search terms brought up 34 hits; the vast majority were not actually cases dealing with the federal income tax.[fn2] In fact, I only saw two cases dealing with federal income tax issues, and neither of them really dealt with the tax law. Continue reading “Neil Gorsuch and the Tax Law”