In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under the Sixteenth Amendment. The tax at issue…
Supreme Court Defers Fundamental Constitutional Question in Upholding Tax on Foreign Business Income
A First Look at the Decision in Moore
In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under the Sixteenth Amendment. The tax at issue…