By Peter BakerThe New York TimesPublished 05/10/18 06:52:03The Trump administration has asked a federal appeals court to review a decision by a lower court that said the tax policy of President Donald Trump is unconstitutional because the administration is violating the federal estate tax.
The White House on Wednesday filed an emergency motion asking the 9th U.S. Circuit Court of Appeals to review the lower court’s decision, arguing that the estate tax is a federal function that should be administered by Congress.
The Trump administration’s appeal argues that the court should have determined that the president is exempt from federal estate taxes because he died before the tax was enacted.
The Trump White House said the administration has “a strong case” that the administration’s tax policy violates the estate and gift taxes.
The administration said it plans to file an emergency appeal on Wednesday.
The 9th Circuit Court had ruled that the tax is unconstitutional, but in an opinion released Thursday, the court also said the president could not be said to have been exempt from the estate taxes on the date he died.
The estate tax does not impose any lifetime limits on the value of a deceased person’s assets and instead, applies to property held in the name of a beneficiary who dies without providing proof of estate planning or tax payments.
Under the estate, assets of a person who dies with an estate worth less than $5.45 million will be taxed at a flat rate of 39.6 percent, or $10.32 million for a married couple.
The top tax rate for estates over $5 million is 75 percent.
The president has claimed that the federal government has not been withholding or collecting the estate or gift taxes since his inauguration in January, but the Treasury Department has not confirmed that claim.
The administration on Wednesday asked the 9/11 Claims Commission to investigate the president’s claim that he is exempt because the federal agency that administers the estate is not doing its job.
The commission is currently conducting an investigation of the estate law to determine whether the president has not made proper use of the tax.
The commission is expected to report its findings in mid-2019.
The ruling from the 9-0 appeals court panel is the latest in a series of court challenges to Trump’s tax and estate policies.
Trump’s attorneys have argued that the estates tax is one of the few federal taxes that is not administered by the Treasury, the Office of Management and Budget or the Department of Labor.
Trump has argued that he has made tax policy based on economic need, not on personal interest.
In his appeal, the administration says that the 906 tax program is designed to provide incentives for “filing, maintaining and filing” estate taxes, and that the program does not mandate that estates be paid.
The appeals court, however, said the 907 program does mandate that an estate be paid if it is a beneficiary of the U.s. estate tax and that that is why it is not subject to the estate deduction.
The court said that the Trump estate tax “is not a deduction.”
The appeals panel also said that Congress has no authority to tax estates.
“Congress has no constitutional authority to levy an estate tax or any other federal tax, and Congress has provided no constitutional basis for the President to levy such a tax on any beneficiary of his estate,” the appeals court wrote.
The tax has been on the books since 1859 and has a $4,000 threshold, with individuals paying at least $2.5 million.
The federal estate, which does not count property owned by individuals, is a complicated issue that involves both the federal and state governments.
The estate tax applies to any individual who is “dead, not physically present, or not physically able to care for the decedent” at the time of his or her death.
The tax is assessed by a federal agency known as the Department OF Treasury, which administers and administers estate tax for the U and for the states.
The estates tax, which is imposed on estates that are less than more than $10 million, is not an income tax, but instead is assessed at a rate of 25 percent.
The U. S. Supreme Court has ruled that income tax is constitutional, but a lower federal court has ruled it is unconstitutional for states to impose their own income tax.