Since opinions are released in reverse seniority order, we will not be hearing from Jackson, Kavanaugh or Barrett today.
Also, there is two boxes so probably only 3 opinions today (possibly 4 if the opinions are short).
In the Moore case,
Barrett has an opinion concurring in the judgment, joined by Alito.
The court emphasizes that its holding is “narrow.” “It is limited to: (i) taxation of the shareholders of an entity, (ii) on the undistributed income realized by the entity, (iii) which has been attributed to the shareholders, (iv) when the entity itself has not been taxed on that income. In other words, our holding applies when Congress treats the entity as a pass-through.”
Thanks, I hadn’t realized the order of release.