Moore v. United States (2024)
| Moore v. United States | |
|---|---|
| Argued December 5, 2023 Decided June 20, 2024 | |
| Full case name | Charles G. Moore, et ux. v. United States |
| Docket no. | 22-800 |
| Citations | 602 U.S. 572 (more) |
| Argument | Oral argument |
| Decision | Opinion |
| Questions presented | |
| Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states. | |
| Holding | |
| The Mandatory Repatriation Tax (MRT) does not exceed Congress’s constitutional authority. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Kavanaugh, joined by Roberts, Sotomayor, Kagan, Jackson |
| Concurrence | Jackson |
| Concurrence | Barrett (in judgment), joined by Alito |
| Dissent | Thomas, joined by Gorsuch |
Moore v. United States, 602 U.S. 572 (2024), was a United States Supreme Court case related to the ability of the federal government to tax unrealized gains as income. The Supreme Court upheld the Mandatory Repatriation Tax (MRT).