Monday, February 22, 2021

The Supreme Court and tax returns. You may proceed.

The headline of the day from the U.S. Supreme Court is the New York state prosecutors may obtain ex-president Trump’s tax returns. The opinion took the form of a simple, unsigned order. Sometimes what is unsaid is as illuminating as what is said.

When the case was before the Court last year, a 7-2 decision held that presidents do not have special rights to prevent state criminal procedures and subpoenas. The court also said, however, that the defendant (Trump) retained the same rights to object to subpoenas as other individuals would. When the case went back down the first time, Trump raised some of those “normal” objections. When those objections were rejected, the case came back up to the Supreme Court.

This is a long way of saying that the Supreme Court was not interested in overturning the lower court’s decision that Trump’s “normal” objections had no merit. Therefore, the subpoenas for tax records may be enforced.

Again, as I say frequently here, the opportunity to obtain financial records does not prove anything. It is only after the information is evaluated that possible criminal charges might be brought.

Some pundits have questioned why it took so long for the Supreme Court to make what appears to be a fairly simple order. One reason is that the High Court typically tries to avoid making decisions that have immediate political overtones. That also may explain why, in other orders today, the Court finally put an end to the meritless post-election litigation.

As expected, Mr. Trump’s response to the order was vociferous, maintaining that this order will make it easier for the Democrats to continue their incessant personal attacks against him. His comments are, to use a distinctly non-legal term, garbage. Read again, what I wrote a few paragraphs earlier. All that this order does is to allow subpoenas to obtain financial records, exactly the same way they would if they were issued to you or me.

If criminal actions follow, they will be due to the evidence uncovered.

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