To Avoid the Moore Morass, the Court Should DIG It — But It Probably Won’t

9 Pages Posted: 13 Nov 2023 Last revised: 21 Nov 2023

See all articles by Michael J. Graetz

Michael J. Graetz

Columbia Law School; Yale Law School

Date Written: November 13, 2023

Abstract

In this article, Graetz examines several of the briefs filed in Moore and argues that regardless of who wins the case, there will be no good outcomes if the Supreme Court holds that realization is a constitutional requirement. This article is based on a presentation on Moore to the International Tax Policy Forum in Washington on October 20. It has been updated to reflect amicus briefs in support of the government that were filed by October 23.

Suggested Citation

Graetz, Michael J., To Avoid the Moore Morass, the Court Should DIG It — But It Probably Won’t (November 13, 2023). Columbia Public Law Research Paper No. 4631166, Available at SSRN: https://ssrn.com/abstract=4631166 or http://dx.doi.org/10.2139/ssrn.4631166

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