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Thursday, December 18, 2025
Volume:
42
Issue:
1
Abstract:
On December 16, 2025, the United States Court of Appeals for the Eleventh Circuit issued an opinion that the Corporate Transparency Act (CTA) is within the authority of Congress to regulate interstate commerce and does not facially violate the Fourth amendment. The opinion reverses a March 2024 lower court decision in NSBU v. U.S. Department of the Treasury in favor of a small business advisory group.