Ketanji Brown Jackson just showed her maverick credentials.
featured a faceoff between Justice Neil Gorsuch, writing for the majority, and Justice Amy Coney Barrett in dissent—with Justice Ketanji Brown Jackson breaking with the liberals to give Gorsuch his decisive fifth vote. But it gets even stranger: Jackson was the only justice to join a key section of Gorsuch’s opinion endorsing special solicitude for federal defendants’ due process rights.is a minor case about civil penalties for people who fail to disclose their foreign accounts to the IRS.
SCOTUS sided with Bittner on Tuesday, albeit barely. Gorsuch’s majority opinion was joined by Jackson along with John Roberts, Samuel Alito, and Brett Kavanaugh. Barrett’s dissent was joined by Clarence Thomas, Sonia Sotomayor, and Elena Kagan.The majority and dissenting opinions dueled over the statutory text, but Gorsuch went a step further, highlighting two other reasons to interpret the BSA narrowly.
of the law until the IRS decided it was incorrect. “If many experienced accountants were unable to anticipate the government’s current theory,” Gorsuch concluded, “we do not see how ‘the common world’ had fair notice of it.”Notably, only Jackson joined this portion of the opinion. Roberts, Alito, and Kavanaugh refused to sign on, though they joined the rest of Gorsuch’s decision. Why? It’s not hard to guess.
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