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PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue - Post-Decision SCOTUScast

SCOTUScast 6-10-13 featuring Christina Sandefur

June 10, 2013

Christina Sandefur

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PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue - Post-Decision SCOTUScast - MP3
Running Time: 00:14:37

Christina SandefurOn May 20, 2013, the Supreme Court announced its decision in PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue. The case considered whether, in determining the “creditability” of a foreign tax--meaning the extent to which a U.S. company paying the foreign tax can claim a corresponding credit against its U.S. taxes--courts can and should take account of the practical operation and intended effect of the foreign tax.

In an opinion delivered by Justice Thomas, the Court held unanimously that the foreign tax was creditable against federal income taxes.  Justice Sotomayor filed a concurring opinion.

To discuss the case, we have Christina Sandefur, who is a staff attorney at the Goldwater Institute’s Scharf-Norton Center for Constitutional Litigation.

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Related Links

PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue - Post-Argument SCOTUScast
Opinion - May 20, 2013
Oral Argument Transcript - February 20, 2013 (PDF)


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