Moore v. United States
✓DecidedDocket:22-277
Ninth Circuit
Argued December 5, 2023
Decided June 20, 2024
Question Presented
Whether the Sixteenth Amendment authorizes Congress to tax unrealized gains.
Plain English Summary
The Court upheld the mandatory repatriation tax under the 2017 Tax Cuts and Jobs Act. The narrow ruling avoided broader questions about whether the Sixteenth Amendment requires income to be realized before it can be taxed.
In the News
Case Timeline
Certiorari Granted
Supreme Court agreed to hear the case
Oral Arguments
⚖️Case argued before the Court
Dec 5, 2023
Opinion Issued
✓Court's decision released
Jun 20, 2024