Fenwick drafted an amicus brief in favor of the Supreme Court taking on a case challenging the constitutionality of the 2017 Mandatory Repatriation Tax. The Mandatory Repatriation Tax, part of the Tax Cuts and Jobs Act, taxed the accumulated overseas earnings of corporations owned by certain U.S. shareholders. Fenwick’s amicus brief addresses fundamental questions about the Sixteenth Amendment and the definition of income.
Fenwick's amicus team included David Forst and Sean McElroy. The amicus brief can be read in its entirety by clicking here.