Could Moore Have Been Mooted?

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

12-2023

Abstract

On December 5 the Supreme Court heard oral arguments in Moore, the first constitutional challenge to an income tax provision to come before the Court in more than a century. The issue is whether the word "income" in the 16th Amendment includes a requirement that the income be realized, as implied by some statements in the previous constitutional challenge to an income tax provision considered by the Court, Eisner v. Macomber.

Comments

Reprinted with the permission of Tax Analysts

Recommended Citation

Avi-Yonah, Reuven S. "Could Moore Have Been Mooted?" Tax Notes International 112 (2023): 1753.