The Supreme Court’s Next Big Tax Case Demands Clarence Thomas’ Recusal

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The Supreme Court’s Next Big Tax Case Demands Clarence Thomas’ Recusal
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This coming term, the Supreme Court will hear United States v. Moore, a case that could determine the constitutionality of a hypothetical wealth tax.

The courts have permitted, for many decades, Congress to tax a corporation’s undistributed investment income to the controlling stock holders of personal foreign investment companies and CFCs . These rules prevent wealthy Americans and US multinationals from using foreign corporations like uncapped traditional Individual Retirement Accounts.

Importantly, we have a very recent example to follow. Justice Ketanji Brown Jackson, before she was elevated to the court, announced that she would not hear the case regarding affirmative action at Harvard University. She had previously served on Harvard University’s Board of Overseers, the larger and less powerful of the university’s two governing bodies. In that capacity, she received no compensation, and the board was not involved in admissions decisions.

As trial attorneys tell juries: Use your common sense. Who has more influence over the judge in question: Harvard University or Thomas’ billionaire friends? Is someone more likely to favor their alma mater or people who continue to give them millions of dollars in presents, rewards, and favors? Would someone be more inclined to prefer their closest friends, who have literally

, or an institution that they have no true personal connection to? To ask these questions is to answer them.One can imagine the obvious objection: Where does this stop? The Supreme Court handles issues that affect high-wealth individuals all the time. Must Thomas recuse himself from all of them?

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