Jeff Paravano, lead tax counsel in the Supreme Court case Moore v. United States, and Tax Group Chair and Washington, D.C. Managing Partner at BakerHostetler, will present with Matt Hunsaker, BakerHostetler’s national SALT Team Leader, “Federal, State and International Tax Implications of Moore” at the New York Chapter of Tax Executives Institute on July 11, 2024. Described by some as the most important constitutional tax case in more than half a century, Moore challenged the Ninth Circuit Court of Appeals’ determination that realization is not required for federal taxation of income without apportionment, as well as the constitutionality of the mandatory repatriation tax enacted as part of the Tax Cuts and Jobs Act of 2017 that raised more than $340 billion in federal taxes.
