Anuj Desai's article, "What a History of Tax Withholding Tells Us About the Relationship Between Statutes and Constitutional Law," was cited in a federal judge's dismissal (PDF) of a lawsuit filed by four states in 2018. Those states — New York, New Jersey, Connecticut and Maryland — sued the Treasury Department, Treasury Secretary Steven Mnuchin and the IRS, among others. The dismissal ended the states' challenge against a new $10,000 cap on the deduction for state and local taxes, also known as SALT.

Submitted by Law School News on June 18, 2020

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