Jasper L. Cummings, Jr. (Alston & Bird), The Supreme Court’s 2025 Term in Tax, 192 Tax Notes Fed. 867 (Aug. 3, 2026):

This is my 15th annual review of Supreme Court opinions relevant to state and federal taxation. As usual, other conflicts crowded out the tax cases except for the one big one addressing tariffs, which was of general interest.

The seven opinions discussed here frequently reflected the Court’s ideological divides. They also tended to revisit issues raised in recent prior cases. That shows the recurrence of issues promoted by various interest groups, such as the delegation of Congress’s authority, the identification of taxes, the limits on regulatory and usage charges, eminent domain, tax foreclosures, taxpayer privacy, and equitable tolling of limits on taxpayer actions.

We also revisit a decision from the 2024 term that is relevant to the use of class actions in taxpayer suits.