Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC),  The Supreme Court’s 2024 Term in Tax, 188 Tax Notes Fed. 781 (Aug. 4, 2025):

In this article, Cummings examines the 2024 term of the Supreme Court, in which it seems to have returned to the norm of rendering a few “boring” tax decisions, although he points out that the reasoning of the opinions reflects shifts in statutory interpretation that suggest rigidity in approaching these tax issues and others.

Conclusion
The Supreme Court’s 2024 term did not include a tax blockbuster like the Moore case or even a Chevron reversal. The Court decided relatively more run-of-the-mill tax cases than in recent years. The decisions were unanimous or near-unanimous, indicating the justices did not care much. That may be a sort of return to the norm for tax cases, or the calm before the storm.

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