Moore v. United States and The Original Public Meaning of "Taxes on Incomes"

15 Pages Posted: 13 Feb 2024

See all articles by Jonathan Grossberg

Jonathan Grossberg

Thomson Reuters

Kerry Inger

Auburn University - School of Accountancy

Carneil Wilson

affiliation not provided to SSRN

Date Written: January 15, 2024

Abstract

Discussing Moore v. United States, this article examines state laws, academic articles, newspapers and statements from congressional debates from the time of passage of the 16th amendment to demonstrate the clear lack of a public consensus that an income tax required realization.

Keywords: Tax, Tax Law, Constitutional Law, Constitutional Interpretation

JEL Classification: H20, K34

Suggested Citation

Grossberg, Jonathan and Inger, Kerry and Wilson, Carneil, Moore v. United States and The Original Public Meaning of "Taxes on Incomes" (January 15, 2024). Available at SSRN: https://ssrn.com/abstract=4696720 or http://dx.doi.org/10.2139/ssrn.4696720

Jonathan Grossberg (Contact Author)

Thomson Reuters ( email )

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HOME PAGE: http://https://www.linkedin.com/in/jonathangrossberg/

Kerry Inger

Auburn University - School of Accountancy ( email )

415 West Magnolia Avenue
301 Lowder Business Building
Auburn, AL 36849
United States

Carneil Wilson

affiliation not provided to SSRN

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