Wealth Taxes, Taxation As Theft, and Moore v. United States
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Moore v. U.S., a Supreme Court case focused on a narrow provision from the 2017 tax reform laws, has the potential to upend the tax code—but will it? Here's a look.
The case Moore v. United States arose over a disputed $15,000 tax bill. It could cost the United States billions.
SCOTUS seemed unlikely Tuesday to issue a sweeping ruling in a major case considering whether the Sixteenth Amendment permits taxing unrealized gains.
Chief Justice John Roberts may have given away the outcome in Moore v. United States on Tuesday as he wrapped up the two-hour oral argument session. “Thank you, counsel, the case is dismiss—submitted to the court,” he told the lawyers, quickly correcting his verbal flub midsentence.The high-profile tax case saw the justices and the lawyers spar over many moving parts: a tax-code change that was made five years ago, the Sixteenth Amendment, and the idea of what, precisely, counts as “income” unde