特朗普:特朗普纳税申报案中的宪法问题

IF 0.9 Q2 LAW EJournal of Tax Research Pub Date : 2021-06-07 DOI:10.2139/ssrn.3862065
Beckett G. Cantley
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引用次数: 0

摘要

自唐纳德·j·特朗普(Donald J. Trump)总统开始竞选以来,就有人要求他提供纳税申报表。自他当选以来,围绕他拒绝公布个人财务信息的诉讼一直不绝于耳。几个众议院委员会以多种不同的理由寻求特朗普总统的个人信息,每个委员会都声称需要这些信息有一个有效的立法目的。特朗普总统辩称,传票没有有效的立法目的,众议院委员会正在寻求向公众发布这些信息。多年来,各方一直陷入法律斗争,看不到结束的迹象。在众议院委员会寻求特朗普总统的个人财务信息的同时,纽约地方检察官办公室也寻求传唤同样的信息,以供大陪审团调查特朗普总统在商业事务中可能存在的不当行为。最近,最高法院依次审理了这两个案件。最高法院听取了从最高条款和权力分立到一个州是否可以调查现任总统,如果是这样,寻求调查的一方必须表现出高度的需要。然而,尽管最近最高法院做出了裁决,但有关特朗普总统向众议院委员会和纽约地方检察官办公室公布个人财务信息的进一步争议预计会出现。
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Trumped: Constitutional Issues in the Trump Tax Return Cases
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.
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