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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.
/PRNewswire/ -- BYU Law, a global law school focused on leadership in legal theory and practice, today announced retiring Utah Supreme Court Justice Thomas R....
Thomas Lee, associate chief justice on the Utah Supreme Court, retired Thursday after 12 years. But he says his legal career is far from over as he plans to begin two new law firms.
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...
PROVO, Utah, Feb. 2, 2022 /PRNewswire/ -- BYU Law, a global law school focused on leadership in legal theory and practice, today announced it will hold its seventh annual Law