Free Republic

A federal appeals court on Tuesday rejected efforts by four Democratic-leaning U.S. states to overturn former Republican President Donald Trump's decision to limit federal deductions on state and local taxes. In a 3-0 decision, the 2nd U.S. Circuit Court of Appeals in Manhattan said the federal government had authority to impose a $10,000 cap on the state and local taxes that households' itemizing deductions could write off their federal returns. The decision is a defeat for New York, Connecticut, Maryland and New Jersey, which challenged the so-called SALT cap implemented as part of a $1.5 trillion tax overhaul in 2017....

In Agudath Israel of America v. Cuomo, (2d Cir., Nov. 9, 2020), the U.S. 2nd Circuit Court of Appeals in a 2-1 decision refused to grant an injunction pending appeal to a group of Jewish synagogues and to the Catholic Diocese of Brooklyn in a case challenging New York Gov. Andrew Cuomo's restrictions on spots in which clusters of COVD-19 cases have broken out. (See prior posting.) The majority said in part: The Court fully understands the impact the executive order has had on houses of worship throughout the affected zones. Nevertheless, the Appellants cannot clear the high bar necessary...

Key Points A federal appeals court in Manhattan rejected President Donald Trump’s effort to block enforcement of a grand jury subpoena that demands years of his income tax returns from his accountants. But court suspended enforcement of that subpoena by Manhattan District Attorney Cyrus Vance Jr., giving Trump time to ask the Supreme Court, for a second time, to step into the case and block the subpoena permanently. Trump’s lawyer Jay Sekulow said he will ask the Supreme Court to stay the unanimous decision against the president by the three-judge panel on U.S. Court of Appeals for the 2nd Circuit....