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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. ....

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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. ....

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