What Issues are Fair Game in Moore v. United States?

Authors

Conor Clarke, Washington University in St. Louis School of LawFollow

Document Type

Blog Posting

Language

English (en)

Publication Date

2023

Publication Title

Yale Journal on Regulation, Notice & Comment

Abstract

On December 5th, the Supreme Court heard oral argument in Moore v. United States, a constitutional challenge to the mandatory repatriation tax (“MRT”) in the 2017 Tax Cuts and Jobs Act. The case raises basic questions about the scope of Congress’s taxing power, and has the potential to reshape and limit federal taxation. (Ben Silver had a nice summary of the complicated constitutional and statutory background last week, and I’ve also written about the case elsewhere. Rather than rehash those details, I will assume some basic familiarity with the case in what I say below.

Keywords

Moore v. United States, Mandatory Repatriation Tax (MRT), Taxing Power, Federal Taxation

Publication Citation

Conor Clarke, What Issues Are Fair Game in Moore v. United States?, Yale J. on Reg., Notice & Comment (2023), https://www.yalejreg.com/nc/what-issues-are-fair-game-in-moore-v-united-states-by-conor-clarke/

Repository Citation

Clarke, Conor, "What Issues are Fair Game in Moore v. United States?" (2023). Scholarship@WashULaw. 686.
https://openscholarship.wustl.edu/law_scholarship/686