In the wake of the DOMA decision, this advisory discusses another recent Supreme Court ruling that dealt with the tax connection of the procedural issue of constitutional defenses to government action. In Horne v. Department of Agriculture, 2013 U.S. LEXIS 4357 (2013), the Court ruled that California raisin farmers did not have to pay to the Agriculture Department (USDA) an amount that an administrative law judge had ordered them to pay, and then sue for refund in the Tax Court. Rather, they could appeal the order and have their Fifth Amendment-taking claim considered, at least in the court appeal from the administrative action.
The advisory is provided in PDF on the Alston & Bird website: www.alston.com/advisories/fed-tax-july-2013
Written by Jack Cummings, Partner, Tax | Alston & Bird LLP
