The issue of whether the Transition tax is constitutional, given the retroactive nature of the tax, has been of interest to many.
The federal court rules that the tax is constitutional.
To read the court's ruling see https://drive.google.com/file/d/1IQtxI0axnlA5XfFyBHInP7q4v2RNxrCz/view?usp=sharing
A point of interest: the case was brought by an individual shareholder of a small foreign business based in India.
Like our case, the case deals with the Transition tax. Unlike our case, we never challenged the constitutionality of the law, rather only that in issuing the regulations interpreting the law, Treasury violated three Federal statutes.