Moore v. United States (2024)
United States Supreme Court case / From Wikipedia, the free encyclopedia
Moore v. United States, 602 U.S. ___ (2024), was a United States Supreme Court case related to the ability of the federal government to tax unrealized gains as income. The Supreme Court upheld the Mandatory Repatriation Tax (MRT).
Quick Facts Moore v. United States, Argued December 5, 2023 Decided June 20, 2024 ...
Moore v. United States | |
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Argued December 5, 2023 Decided June 20, 2024 | |
Full case name | Charles G. Moore, et ux. v. United States |
Docket no. | 22-800 |
Argument | Oral argument |
Decision | Opinion |
Questions presented | |
Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states. | |
Holding | |
The Mandatory Repatriation Tax (MRT) does not exceed Congress’s constitutional authority. | |
Court membership | |
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Case opinions | |
Majority | Kavanaugh, joined by Roberts, Sotomayor, Kagan, Jackson |
Concurrence | Jackson |
Concurrence | Barrett (in judgment), joined by Alito |
Dissent | Thomas, joined by Gorsuch |
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