Erik Jensen has done it again. The CWRU School of Law emeritus professor was cited by both the U.S. Supreme Court majority and dissent in the case of Moore v. United States, issued on June 20, 2024.
Providing essential historical and doctrinal foundation, Jensen's tax law treatise, "The Taxing Power: A Reference Guide to the United States Constitution" was cited on page 6 of Justice Kavanaugh's majority opinion, and his article "The Taxing Power, the Sixteenth Amendment, and the Meaning of 'Incomes,'” was cited on page 21 in the dissent written by Justices Thomas and Gorsuch.
Perhaps overlooked in the midst of high profile cases involving presidential immunity and access to birth control, Moore was one of the most important cases on the Court's 2024 docket. In a case viewed as an effort to preemptively block Congress from creating a wealth tax, the Supreme Court upheld a Trump-era tax on offshore earnings that helped offset a massive tax cut. According to Justice Kavanaugh's majority opinion, had the Court struck down the tax, it might have rendered "vast swaths of the Internal Revenue Code unconstitutional," placing in jeopardy trillions in tax revenue.
The CWRU School of Law faculty is ranked 36th in the nation in scholarly impact by the Sisk study. "It's a big deal for a law school when one of its professors is cited by the nation's highest court," said Co-Dean Michael Scharf. "Professor Jensen continues to keep us on the map."