Gavel and Themis statue in the court library
Gavel and Themis statue in the court library.

School of Law’s Erik Jensen shares ‘amicus’ brief with the United States Supreme Court

Erik Jensen, the Coleman P. Burke Professor Emeritus of Law, shared a “friend of the court” brief with the U.S. Supreme Court, opining on Congress’s taxing authority. He argued that the framers intended the Apportionment Clause to be a hard limit on the central government’s taxing powers; the drafters of the Sixteenth Amendment intended a narrow definition of “incomes” as traditionally understood; and thus the Mandatory Repatriation Tax is unconstitutional.

Learn more about the brief.