Document Type

Article

Publication Date

5-2024

Abstract

Moore is the first Supreme Court case involving a constitutional challenge to a federal income tax law since Macomber, which was decided more than a century ago. Whatever way the Court rules, other such cases are likely to be brought and some of them may reach the Court. Moore won’t be the last case of its kind.

Comments

Reprinted with the permission of Tax Analysts.

Download

Available for download on Saturday, May 13, 2034


Included in

Tax Law Commons

Share

COinS