Four Tax Cases Before the Supreme Court to Watch This Fall

The US Supreme Court will hear a case this fall that could transform the way the federal government taxes unrealized gains, and will also consider picking up three more large tax cases for the term that opens next week.

A petition in another federal tax case deals with the timing for filing partnership petitions with the IRS. Meanwhile, two state petitions seek the court’s eye on the constitutionality of Washington state’s new tax on capital gains and a Michigan tax sale statute.

Here’s what tax practitioners should look out for this term.

Moore v. United States

Justices could decide the ...