This podcast explores a Supreme Court case that could weaken the government's ability to collect taxes from the wealthy. It discusses the background, motivations, and implications of the case. The episode also delves into the controversial relationship between Justice Alito and corporate lawyer David Rifkin, their fabrication of evidence, and potential perjury and fraud. Additionally, it analyzes the behavior of justices during oral arguments and their resistance to acknowledging the truth.
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Quick takeaways
The Moors v. United States case highlights potential bias and conflicts of interest due to the close association between conservative lawyer David Rifkin and Justice Alito.
The fabrications and misrepresentations made by the plaintiffs in the case undermine the credibility of their argument against the tax provision.
Deep dives
The Moors v. United States case challenges a tax provision
The Moors v. United States case revolves around a challenge to a provision of the 2017 Tax Cuts and Jobs Act that imposed a one-time tax on Americans with shares in foreign corporations. The plaintiffs argue that it is unconstitutional to tax these shares because they have not been cashed out or turned into profits. However, it has been revealed that the main plaintiff, Charles Moore, had a significant role in the corporation and received reimbursements and dividends, contradicting the claim that they had no control or received any payments from the company.
David Rifkin's involvement raises questions about Alito's recusal
David Rifkin, a conservative lawyer and close associate of Justice Samuel Alito, was involved in bringing the Moors v. United States case to the Supreme Court. This raises concerns about potential bias and conflicts of interest, as Rifkin is a friend and collaborator of Alito. Despite calls for Alito to recuse himself, he defended his impartiality. The close ties between Rifkin, Alito, and the case's implications for tax law raise questions about the integrity of the proceedings.
Misrepresentations in the case fabricate the plaintiff's situation
The Moors misrepresented their involvement and control in the corporation they owned shares in, presenting themselves as minor investors who did not receive any payments. However, it has been revealed that Charles Moore was a director on the company's board for several years, invested more money than claimed, and played an active role in its operations, including travel to India and receiving reimbursements. These fabrications undermine the foundation of their argument against the tax provision and bring into question the credibility of their case.
The limitations of addressing lies and perjury in court proceedings
The formal and civil nature of court proceedings often limits the ability to directly address lies and perjury. The decorum and respect for the court can discourage attorneys from calling out falsehoods or perjury, even when it is apparent. This can allow lawyers to manipulate the narrative and present false information without facing consequences. The lack of direct and open truth telling can undermine the integrity and fairness of the legal process.
When Moore v United States landed on the Supreme Court docket, it threatened to take a big swing at any future wealth tax and maybe cut the legs out from under the government’s ability to collect a lot of other tax. But as arguments unfolded Tuesday at One, First Street, it became clear that some of the Justices had studied up on the tax code and were cooling on blowing a big hole in it.
To understand why Moore made it all the way up to SCOTUS in the first place, and why the facts don’t match claims from the plaintiffs, Dahlia Lithwick is joined by law professor and author of Big Dirty Money, Professor Jennifer Taub. Together they talk about the billions behind the case, the tax law, and the arguments inside the chamber.
Next, Dahlia is joined by Slate’s Mark Stern, who covered Moore for the magazine, to discuss Justice Alito's non-recusal from the case, his BFF David Rivkin Jr., and why the plaintiffs Mr and Mrs Moore bear a striking resemblance to some other, recent, fabled SCOTUS plaintiffs.