Thursday, November 14, 2019
D.C. Circuit Denies Review in Trump Tax Case, Paves Way for Supreme Court Review
The D.C. Circuit yesterday denied en banc review of last month's panel ruling that the House Committee on Oversight and Reform had authority to issue its subpoena for President Trump's financial records to his accounting firm, Mazars.
The ruling is yet another blow to President Trump and his attempts to protect his taxes. But it also paves the way for Supreme Court review.
We posted on the panel ruling here. The panel held that the Committee acted within its powers, and not in violation of the Constitution, in issuing the subpoena.
Judges Katsas and Rao, both joined by Judge Henderson, separately dissented. Judge Katsas argued that the subpoena posed a "threat to presidential autonomy and independence . . . far greater than that presented by compulsory process issued by prosecutors" in United States v. Nixon "or even by private plaintiffs" in Clinton v. Jones. Judge Rao argued that "the Committee exceeded its constitutional authority when it issued a legislative subpoena investigating whether the President broke the law. Investigations of impeachable offenses simply are not, and never have been, within the legislative power because impeachment is a separate judicial power vested in Congress."
https://lawprofessors.typepad.com/conlaw/2019/11/dc-circuit-denies-review-in-trump-tax-case-paves-way-for-supreme-court-review.html