

As Jonathan Adler points out, today the Supreme Court refused to review a lower-court decision upholding the 2017 tax law's caps on the federal tax deduction for state and local taxes. The law, enacted by a GOP-controlled Congress, limits this $10,000 for individual taxpayers and married couples filing jointly, and $5000 for married people filing separately. Jonathan rightly notes that the case never had much merit, which is why it was uniformly rejected by the lower-court judges who considered it (all of them Democratic appointees).