Federal Friction and Federalism: President Trump’s Tax Returns Cases

Over the past few months, the U.S. House of Representatives and the Manhattan District Attorney have issued subpoenas for President Trump’s personal and corporate tax returns. Trump has fought the subpoenas vigourously, filing lawsuits to block the release of his tax returns and arguing that the subpoenas are unconstitutional. Those lawsuits have percolated through the federal courts; the D.C. Circuit Court of Appeals upheld the congressional subpoena, and the Second Circuit Court of Appeals upheld the District Attorney’s subpoena. Now Trump has appealed both decisions. Both lawsuits now sit before the Supreme Court and await action from the nine Justices. This article gives a comprehensive overview of both of Trump’s tax returns cases. I analyze the D.C. Circuit and Second Circuit’s opinions, issued before Trump’s appeal to the Supreme Court. I assess each parties’ arguments as they are now laid out in briefs filed with the Supreme Court. I lay out timelines for both cases and explain what the Supreme Court might do and when. Finally, I give my own thoughts on some of the critical legal questions the cases present.

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This Week’s Brief: November 18

With no cases scheduled for oral argument this week and no decisions yet, I almost expected the Court’s week to be relatively placid. Wrong prediction. President Trump has now steered both of his tax returns cases to the Supreme Court. (I’ll be writing a little post about these cases in the next few days.) Chief Justice Roberts temporarily stayed a mandate from the D.C. Circuit—which had directed Mazars, LLP to turn over Trump’s tax documents to two committees of the U.S. House of Representatives—to allow the full Court time to read both parties’ briefs and consider ways to deal with the tax return cases. In addition, we saw an opinion from Justice Sotomayor dissenting from a denial of cert, a cert grant for a lawsuit between three Muslim men and a number of FBI agents, and a press release about Justice Ginsburg’s health. Here’s your brief for the week of November 18.

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This Week’s Brief: November 11

The last week of oral arguments for the November sitting was one that certainly should grab your attention. The Justices heard arguments about the Trump administration’s push to rescind the Deferred Action for Childhood Arrivals program; a case involving a U.S. Border Patrol agent who shot and killed a Mexican teenager across the U.S.–Mexico border; a civil rights case between Comcast and an African-American who owns Entertainment Studios Network; and a case that could have significant ramifications in the world of bankruptcy law. In addition, the Court added three cases to its docket, including a blockbuster copyright dispute between Google and Oracle; declined a petition for a stay of execution; saw its newest Justice (Brett Kavanaugh) give his first public speech since a disputatious confirmation process; and received an appeal from President Trump concerning a subpoena for his personal tax returns. With all that, here’s your brief for the week of November 11.

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