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Jeremy H. Temkin Jeremy H. Temkin

On Oct. 27, 2020, following a swift yet politically fraught confirmation, Amy Coney Barrett replaced the late Ruth Bader Ginsberg as the ninth sitting justice on the Supreme Court. In 2017 and 2018, this column reviewed Circuit Court opinions authored by Justices Neil Gorsuch and Brett Kavanaugh in an attempt to foresee how each might approach criminal tax cases that come before the court. In her brief tenure on the U.S. Court of Appeals for the Seventh Circuit, Justice Barrett sat on panels that decided five criminal tax cases. Unfortunately, Justice Barrett did not write any majority, concurring or dissenting opinions in those cases and none of them addressed controversial issues.

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