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The Supreme Court will hear oral arguments in early December on a case that has the potential to broadly reshape the U.S. tax code and cost the government hundreds of billions of dollars in revenue. At issue in Moore v. United States is the question of whether the federal government can tax certain types of…
6-K UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER ...
Joseph J. Thorndike examines the Moore case through the lens of economist Edwin R.A. Seligman’s view that the 16th Amendment hinges on the concept of realization.
On October 23, 2023, Proskauer attorneys submitted an amicus brief in connection with the U.S. Supreme Court case of Moore v. United States on behalf of the American College of Tax Counsel...
On October 23, 2023, Proskauer attorneys submitted an amicus brief in connection with the U.S. Supreme Court case of Moore v. United States[1] on behalf of the American College of Tax...