Tuesday, December 5, 2023
Listen To Moore v. United States Supreme Court Oral Argument Today At 10:00 AM ET
The oral argument in Moore v. United States is available live on C-Span today at 10:00 am ET:
- American Spectator, The Scariest SCOTUS Case This Term: Moore v. United States
- Bloomberg, Moore Petitioners Make Strongest Case to Toss Repatriation Tax
- Bloomberg, Tax World Is Nervous as Court Arguments in Moore Case Approach
- Steven Calabresi (Northwestern), The Amar Brief in Moore Should Not Be Embraced: Part 2
- Steven Calabresi (Northwestern), Moore v. United States: Income Must Be Realized
- Steven Calabresi (Northwestern), Chief Justice Roberts' Chance to Redeem Himself!
- Steven Calabresi (Northwestern), Final Post on Moore v. United States
- Conor Clarke (Washington University), The Supreme Court Takes On Yet Another Made-Up Controversy
- Foreign Policy, This Corporate Law Case Could Accidentally Overturn U.S. Taxes
- Erik Jensen (Case Western), Supreme Court Must Go the Distance in Moore to End Tax Confusion
- Just Taxes Blog, With the Moore vs. United States Case, the Supreme Court Could Unleash Chaos on Our Tax System
- The New Republic, The Next Supreme Court Danger: Trashing One-Third of the Tax Code
- New York Sun, High Court To Hear Tax Case That Could Halt in Its Tracks Democratic Effort To Impose ‘Wealth Tax’
- New York Times, The Supreme Court Battle That Could Rewrite the Tax Code
- Newsweek, One Couple's Investment Could Shake Up U.S. Taxes
- NPR, Could SCOTUS Outlaw Wealth Taxes?
- Reuters, Supreme Court Ponders Meaning of 'Income' in Tax Dispute
- Roll Call, Supreme Court to Weigh 2017 Tax on Overseas Earnings
- Steven M. Rosenthal (Tax Policy Center), In SCOTUS Moore Case, Taxation Without Receipt of Cash is Fair Game
- SCOTUSblog, Justices to Hear Major Tax Case
- Ben Silver (Yale Journal on Regulation), Is the Indirect-Tax Argument Forfeited in Moore v. United States?
- Donald B. Susswein & Ramon Camacho (RSM, Washington, D.C.), Is Moore Really About Wealth Taxation?, 181 Tax Notes Fed. 1593 (Nov. 27, 2024)
- Tax Notes, Moore Sold Shares in Transition Tax Company for Big Gain
- Vox, The Supreme Court Case Seeking to Shut Down Wealth Taxes Before They Even Exist
- Wall Street Journal, One Supreme Court Case Could Mess Up Chunks of the Tax Code
- Wall Street Journal Op-Ed (Hank Adler & Lacy Willis (Chapman)), The Supreme Court Will Finally Decide What ‘Income’ Means
- Washington Post, This Lawsuit Could Disrupt the U.S. Tax System. Key Facts Are in Dispute.
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) (presented at Columbia workshop)
- 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)
- Joseph J. Thorndike (Tax Analysts), Moores Lean On 1916 Tax Expert To Argue No Realization Means No Income
- 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)
- Reuven Avi-Yonah (Michigan), Moore Questions Than Answers, 180 Tax Notes Fed. 2256 (Sept. 25, 2023)
- Christopher Hanna (SMU), Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision (Sept. 28, 2023) (reviewed by Mirit Eyal-Cohen (Alabama) here)
- Joint Committee on Taxation, Tax Code Provisions Implicated In Moore (Oct. 3, 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) (reviewed by David Elkins (Netanya) here and Blaine Saito (Ohio State) here) (presented at Loyola-L.A. workshop and San Diego workshop)
- Steven Rosenthal (Tax Policy Center), Moore Could Invalidate Decades Of Tax Rules, 181 Tax Notes Fed. 285 (Oct. 9, 2023)
- Lawrence Zelenak (Duke), Reading The Taxpayers’ Brief In Moore (Oct. 18, 2023)
- NYU Tax Law Center, Guide To Moore (Oct. 25, 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)
- Tax Prof Amicus Briefs In Moore v. United States, 23 For Government, 1 For Taxpayer (Oct. 31, 2023)
- Steven Calabresi (Northwestern), Moore: Taxes On Wealth And Unrealized Capital Gains Are Unconstitutional (Nov. 1, 2023)
- Michael Graetz (Columbia), To Avoid The Moore Morass, The Court Should DIG It (Dismiss As Improvidently Granted), 181 Tax Notes Fed. 1253 (Nov. 13, 2023)
- Taxpayer's Reply Brief In Moore v. United States, 'Macomber Decided The Question Of Realization, Decided It Correctly, And That Holding Remains Good Law' (Nov. 17, 2023)
- Steven Calabresi (Northwestern), Amar Brothers' Moore Amicus Brief Ignores Constitution's Plain Meaning To Justify Taxing Unrealized Gains (Nov. 25, 2023)
https://taxprof.typepad.com/taxprof_blog/2023/12/more-on-moore-supreme-court-hears-oral-argument-today.html