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Thoughts on Moore v. United States | Tenth Amendment Center

The question presented in Moore is: “Whether the 16th Amendment authorizes Congress to tax unrealized sums without apportionment among the states.” Specifically in the Moore case, the question is whether Congress may tax as income the Moores’ pro rata share of the undistributed earnings of a corporation in which they are shareholders.
United Kingdom United States James Philips Henry Simons Robert Haig Lawrence Solum

Legal Theory Blog: Phillips & Egbert on the Meaning of "Foreign Tribunal" & ZF Automotive US v. Luxshare

James Cleith Phillips (Chapman University, The Dale E. Fowler School of Law) & Jesse Egbert (Northern Arizona University) have posted A Corpus Linguistic Analysis of "Foreign Tribunal" on SSRN. Here is the abstract: In March, the United States Supreme Court...
United States United States Supreme Court Us Supreme Court James Cleith Phillips Chapman University Jesse Egbert Northern Arizona University Dalee Fowler School Of Law

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Testing The 'Strength And Validity' Of The Canons

April 13, 2021 at 12:46 PM Shares1 Ed. note: This article first appeared on The Juris Lab, a forum where “data analytics meets the law.” The Supreme Court recently handed down its verdict in Facebook, Inc. v. Deguid, a statutory interpretation case about section 227(a)(1) of the Telephone Consumer Protection Act of 1991. The Act prohibits the use of “automatic telephone dialing system[s]” to make calls “to any telephone number assigned to a . . . cellular telephone service” without...
Justice Sotomayor Jeffrey Stempel Brandy Hoffman Justice Lee Brett Hashimoto Jesse Egbert

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