From Tax Court to SCOTUS: Cases That May Reshape Tax Law in 2026, Bloomberg Law

Partner Tamara Shepard and associate Hannah Sullivan authored a Bloomberg Law article examining a set of high-profile tax cases poised to influence federal tax doctrine in 2026, from the economic substance doctrine and self-employment tax for limited partners to renewed scrutiny of administrative deference and the nondelegation doctrine.

The authors analyze pending appellate and US Supreme Court cases that could clarify when the economic substance doctrine applies, reshape the scope of Self-Employed Contributions Act tax for partners with limited liability, and redefine the limits of the US Treasury’s regulatory authority in the post-Loper Bright landscape.

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