22-277
Moore v. United States
22-277Ninth CircuitArgued Dec 5, 2023Decided Jun 20, 2024Decided
Cert Granted
Oral ArgumentsDec 5, 2023
Opinion IssuedJun 20, 2024
What's this case about?
Whether the Sixteenth Amendment authorizes Congress to tax unrealized gains.
What are the basics?
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.
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