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Moore v. United States

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Supreme Court of the United States
Moore v. United States
Docket number: 22-800
Term: 2023
Court: United States Supreme Court
Important dates
Argued: December 5, 2023
Court membership
Chief Justice John Roberts • Clarence Thomas • Samuel Alito • Sonia Sotomayor • Elena Kagan • Neil Gorsuch • Brett Kavanaugh • Amy Coney Barrett • Ketanji Brown Jackson

Moore v. United States is a case argued before the Supreme Court of the United States on December 5, 2023, during the court's October 2023-2024 term.

HIGHLIGHTS
  • The issue: The case concerned the 16th Amendment and Congress' authority to tax unrealized sums without apportionment among the states. Click here to learn more about the case's background.
  • The questions presented: "Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states."[1]
  • The outcome: The appeal is pending adjudication before the U.S. Supreme Court.


    • The case came on a writ of certiorari to the United States Court of Appeals for the Ninth Circuit. To review the lower court's opinion, click here.

    Timeline

    The following timeline details key events in this case:


    Background

    In 2005, Charles and Kathleen Moore invested $40,000 for 11% of the common shares in an Indian corporation called KisanKraft, which provides small farmers in India with tools.[2] KisanKraft is a controlled foreign corporation ("CFC"): a foreign corporation that is majority-owned by U.S. persons. The corporation reinvested its profits back into the business. Therefore, shareholders did not receive any distributions or dividends from the company.[3][4]

    According to a tax code provision called Subpart F, before 2017, U.S. shareholders of CFCs were only taxed on foreign earnings when those earnings returned to the United States. In 2017, Congress enacted the Tax Cuts and Jobs Act (TCJA), which introduced a one-time Mandatory Repatriation Tax (MRT) that retroactively taxed CFC earnings after 1986, regardless of whether or not profits were repatriated to the United States.[2] Based on the Moores’ share of KisanKraft’s retained earnings, the TCJA gave them a tax liability of about $15,000. They challenged the constitutionality of this tax in the United States District Court for the Western District of Washington. The district court dismissed the suit, holding that although the MRT taxed income was retroactive, it did not violate the Fifth Amendment's Due Process Clause. The United States Court of Appeals for the Ninth Circuit affirmed this decision.[2][3]

    Questions presented

    The petitioner presented the following questions to the court:[1]

    Questions presented:
    “ Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without

    apportionment among the states. [5]

    		”

    Oral argument

    Audio

    Audio of oral argument:[6]



    Transcript

    Transcript of oral argument:[7]

    Outcome

    The case is pending adjudication before the U.S. Supreme Court.

    October term 2023-2024

    See also: Supreme Court cases, October term 2023-2024

    The Supreme Court began hearing cases for the term on October 2, 2023. The court's yearly term begins on the first Monday in October and lasts until the first Monday in October the following year. The court generally releases the majority of its decisions in mid-June.[8]


    See also

    External links

    Footnotes

    1. ↑ 1.0 1.1 U.S. Supreme Court, "22-800 MOORE V. UNITED STATES QUESTION PRESENTED:," CERT. GRANTED June 26, 2023
    2. ↑ 2.0 2.1 2.2 Casetext, "Moore v. United States," accessed December 18, 2023
    3. ↑ 3.0 3.1 Oyez, "Moore v. United States," accessed December 18, 2023
    4. ↑ U.S. Supreme Court, "Charles G. Moore and Kathleen F. Moore v. United States of America, On Petition for a Writ of Certiorari to the United States Court of Appeals for the Ninth Circuit," accessed December 18, 2023
    5. ↑ Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
    6. ↑ Supreme Court of the United States, "Oral Argument - Audio," argued December 5, 2023
    7. ↑ Supreme Court of the United States, "Oral Argument - Transcript," argued December 5, 2023
    8. ↑ SupremeCourt.gov, "The Supreme Court at Work: The Term and Caseload," accessed January 24, 2022
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