The U.S. Supreme Court will hear the case of Charles G. Moore v. United States on December 5, 2023. It is certain to be the most closely watched oral argument ever. I had originally considered travelling to DC to observe the spectacle in person. But, I have no desire to stand in a long line. I will have to settle for listening to audio online.
The government’s reply was filed on October 16, 2023. It has been supported by (so far) a relatively small number of amicus briefs from various tax academics (law professors). The purpose of this post is to offer my impressions of what I have read so far. There is a saying that two good trial lawyers are like two ships passing in the night (each with a different theory of the case). This is also descriptive of the briefs (collectively) in support of the Moores and the briefs (collectively) in support of the government.
Part A – A Review – What is the Moore case actually about?
Part B – Some preliminary questions – in the context of understanding the 16th amendment:
Part C – The government’s reply and the “tax academic” supporters are notable in that they:
Part D – An attempt to consolidate what the government and tax profs are saying …
Part E – Retroactivity – An Uncomfortable Truth
Appendix – The Tax Law Center