Tax Prof Amicus Briefs In Moore v. United States: 23 For Government, 1 For Taxpayer

Tax Prof Amicus Briefs for the Government:

• John Brooks (Fordham), David Gamage (Indiana)
• Brian Galle (Georgetown), Cliff Fleming (BYU), Jacob Goldin (Chicago), Edward McCaffery (USC), Ajay Mehrotra (Northwestern), Richard Schmalbeck (Duke)
• Ari Glogower (Northwestern), David Kamin (NYU), Rebecca Kysar (Fordham), Darien Shanske (UC-Davis), NYU Tax Law Center
• Andy Grewal (Iowa)
• Mindy Herzfeld (Florida)
• Calvin Johnson (Texas)
• Alex Khang (Emory)
• David Schizer (Columbia)
• Ted Seto (Loyola-L.A.)
• Donald Tobin (Maryland), Ellen Aprill (Loyola-L.A.)
• Clint Wallace (South Carolina), Bret Wells (Houston)
• Alex Zhang (Emory)

Tax Prof Amicus Brief for the Taxpayer:

• Hank Adler (Chapman)

Prior TaxProf Blog coverage:

• Christopher Cox (Former Rep. (1989-2005) & SEC Chair (2005-2009)) & Hank Adler (Chapman), The Ninth Circuit Upholds A Wealth Tax (Jan. 30, 2023)
• Reuven Avi-Yonah (Michigan), If Moore Is Reversed, 179 Tax Notes Fed. 2215 (June 26, 2023)
• John Brooks (Fordham) & David Gamage (Indiana), Moore v. United States and the Original Meaning of Income (June 27, 2023) (reviewed by Michelle Layser (San Diego) here)
• Daniel Hemel (NYU), The Low And High Stakes Of Moore, 180 Tax Notes Fed. 563 (July 24, 2023) (reviewed by Young Ran (Christine) Kim (Cardozo) here)
• Alex Zhang (Emory), Moore, Eisner v. Macomber, and the Future of Structural Tax Reform, 92 Geo. Wash. L. Rev. __ (2024) (Aug. 29, 2023)
• Thomas Lee (BYU), Lawrence Solum (Virginia), James Cleith Phillips (Chapman) & Jesse Egbert (Northern Arizona), Moore, Corpus Linguistics, And The Original Public Meaning Of The Sixteenth Amendment (Sept. 14, 2023)
• Christopher Hanna (SMU), Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision (Sept. 28, 2023)
• Joint Committee on Taxation, Tax Code Provisions Implicated In Moore (Oct. 5, 2023)
• Natasha Sarin (Yale), The Supreme Court Tax Case That Could Blow A Hole In The Federal Budget (Oct. 7, 2023)
• John Brooks (Fordham) & David Gamage (Indiana), “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power (Oct. 9, 2023)
• Reuven Avi-Yonah (Michigan), Moore Questions Than Answers, 180 Tax Notes Fed. 2256 (Oct. 10, 2023)
• Steven Rosenthal (Tax Policy Center), Moore Could Invalidate Decades Of Tax Rules, 181 Tax Notes Fed. 285 (Oct. 10, 2023)
• Lawrence Zelenak (Duke), Reading The Taxpayers’ Brief In Moore (Oct. 18, 2023)
• Blaine Saito (Ohio State), Review Of  “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power, by John Brooks (Fordham) & David Gamage (Indiana) (Oct. 27, 2023)