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Friday, March 8, 2024
Volume:
40
Issue:
3
Abstract:
On March 1, 2024, Judge Liles C. Burke, U.S. District Court for the Northern District of Alabama (Northeastern Division) issued a 53-page memorandum opinion, declaring that the Corporate Transparency Act (CTA) “exceeds the Constitution’s limits on the legislative branch and lacks a sufficient nexus to any enumerated power to be a necessary or proper means of achieving Congress’ policy goals.” Judge Burke granted plaintiffs’ National Small Business United (NSBA) and Issac Winkles, an NSBA member and owner of two small businesses, motion for summary judgment. [1]