Tax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United States and the case’s similarities to Moore. Listen to our Moore episodes: A Recap of SCOTUS Oral Arguments in Moore v. United StatesMoore Money, More Tax Problems? Analyzing Moore v. United States For additional coverage, read these articles in Tax Notes: Analysis: The Excise Power: Altria Waits Its TurnAltria’s Case Stayed Pending Realization Decision in MooreAltria Challenges IRS Downward Attribution Control Analysis Follow us on Twitter: Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes ** This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsored by TaxBandits. For more information, visit taxbandits.com and use promo code TaxNotes5. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner: Jordan Parrish Audio Engineers: Jordan Parrish, Peyton Rhodes Guest Relations: Alexis Hart