Charles G. Moore, ET UX., Petitioners, v. United States, No. 22-800

Brief in support of petitioners, arguing that the court of appeals erred in its interpretation of the constitutional tax clauses, which do not permit taxation of unrealized gains without…

Brief in support of petitioners, arguing that the court of appeals erred in its interpretation of the constitutional tax clauses, which do not permit taxation of unrealized gains without apportionment. IWLC writes further to highlight the historical reasons why the Framers limited the federal taxing power and the ways in which the taxes permitted by the court of appeals’ erroneous decision burden women.