Brief of Amici Curiae in Support of Respondent in Moore v. United States, Docket 22-800

Abstract

The brief authors assert that a victory for the Moores would call into question the constitutionality of at least a dozen longstanding provisions of the Internal Revenue Code and creates the specter that only some income derived from property owners will be subject to tax while those who derive their income from wages will invariably continue to pay.

Keywords: Realization, Nonrealization, Macomber, 16th Amendment, Sixteenth Amendment