Trumped: Constitutional Issues in the Trump Tax Return Cases

Abstract

Since the beginning of his candidacy, there have been demands for President Donald J. Trump’s tax returns. Since his election, there have been non-stop court battles over his refusal to release personal financial information. Several House Committees have sought President Trump’s personal information on multiple different grounds, each claiming a valid legislative purpose for needing the information. President Trump argues the subpoenas do not serve a valid legislative purpose and that the House Committees are seeking this information to release to the public. The various sides have been locked in legal battles for years, with no end in sight.

While the House Committees seek President Trump’s personal financial information, the District Attorney’s Office of New York also seeks to subpoena the same information for a grand jury investigation into possible wrongdoing by President Trump in his business matters. Recently, the Supreme Court addressed each case in turn. The Court heard concerns ranging from the Supremacy Clause and separation of powers to whether a state may investigate a sitting President, and, if so, must the seeking party show a heightened showing of need. However, despite the recent Supreme Court decisions, further disputes involving President Trump’s release of personal financial information to both the House Committees and the District Attorney’s Office of New York are anticipated.