“The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people.”
The challenge over realized but undistributed corporate income in the Supreme Court case of Moore v. United States is said to be an opening skirmish on the constitutionality of a potential federal wealth tax. Proponents claim a wealth levy is within the constitutional...
As part of this year’s Constitution Day event at USD Law School, I took a closer look at Moore v. United States, the pending U.S. Supreme Court tax case with significant originalist implications. It turns out to be a harder case than I had thought at first. The...
