
Prof. Caleb Smith Quoted in Bloomberg Tax on Supreme Court Decision to Grant Cert on Tax Case
Professor Caleb Smith was quoted in Bloomberg Tax discussing a recent Supreme Court decision to grant review of a Third Circuit tax case. The case involves questions about the "mootness" doctrine and the jurisdiction of the Tax Court to issue refunds. Professor Smith discussed the potentially narrow or wide impact a decision could have on proceedings in Tax Court, and especially with regard to low-income taxpayers.