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Survey Article


In 2017, the United States Court of Appeals for the Eleventh Circuit and courts within its jurisdiction decided a number of important federal taxation cases. Among these are a case that raises novel constitutional arguments under the Equal Protection Clause, a case that lodges a constitutional challenge to the United States Tax Court, and a case that addresses a matter of first impression in the circuit about the deductibility of amounts paid in the context of a divorce proceeding. These three cases are discussed herein.