realization

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Case Title Lower Court Docketed Status Flags Tags Question Presented
22-800 Charles G. Moore, et ux. v. United States Ninth Circuit 2023-02-23 Judgment Issued Amici (51)Relisted (2) apportionment apportionment-requirement article-i congress-power congressional-taxation constitutional-interpretation income-tax realization realization-doctrine sixteenth-amendment Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states