"It is disappointing to me that the majority appears to base its result on a fear that a ruling for the taxpayers would result in a significant revenue loss, both because I do not think it would and because I do not view that to be a reason to rule as the majority did on the constitutional issue."
Mark E. Berg was quoted in the Tax Notes article “Supreme Court Says Transition Tax Is Constitutional in Narrow Ruling,” on June 21, 2024.
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