Moore v. United States

Docket No.	Op. Below	Argument	Opinion	Vote	Author	Term
22-800	9th Cir.	Dec 5, 2023	Jun 20, 2024	7-2	Kavanaugh	OT 2023

Holding: The Mandatory Repatriation Tax " which attributes the realized and undistributed income of an American-controlled foreign corporation to the entity"s American shareholders, and then taxes the American shareholders on their portions of that income " does not exceed Congress"s constitutional authority.

Judgment: Affirmed, 7-2, in an opinion by Justice Kavanaugh on June 20, 2024. Justice Jackson files a concurring opinion. Justice Barrett filed an opinion concurring in the judgment, in which Justice Alito joined. Justice Thomas filed a dissenting opinion, in which Justice Gorsuch joined.

SCOTUSblog Coverage

Court upholds Trump-era corporate tax on foreign earnings (Amy Howe, June 20, 2024)
Oral argument suggests narrow ruling to uphold disputed tax (Amy Howe, December 5, 2023)
Justices to hear major tax case (Amy Howe, December 4, 2023)
Major OxyContin case headlines December session (Amy Howe, November 22, 2023)
Purdue Pharma, tax cases headline December argument session (Amy Howe, October 13, 2023)
Justices take up cases on veterans education benefits and 16th Amendment (Amy Howe, June 26, 2023)
The constitutionality of wealth taxes; plus, educational benefits for veterans (John Elwood, June 23, 2023)

Date	Proceedings and Orders (key to color coding)
02/21/2023	Petition for a writ of certiorari filed. (Response due March 27, 2023)
03/16/2023	Motion to extend the time to file a response from March 27, 2023 to April 26, 2023, submitted to The Clerk.
03/17/2023	Motion to extend the time to file a response is granted and the time is extended to and including April 26, 2023.
03/27/2023	Brief amicus curiae of Cato Institute filed.
03/27/2023	Brief amicus curiae of Landmark Legal Foundation filed.
03/27/2023	Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
03/27/2023	Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
03/27/2023	Brief amicus curiae of Southeastern Legal Foundation filed.
03/27/2023	Brief amicus curiae of The Buckeye Institute filed.
03/27/2023	Brief amici curiae of The Pacific Research Institute, et al. filed.
03/27/2023	Brief amicus curiae of Americans for Tax Reform filed.
04/17/2023	Motion to extend the time to file a response from April 26, 2023 to May 16, 2023, submitted to The Clerk.
04/18/2023	Motion to extend the time to file a response is granted and the time is further extended to and including May 16, 2023.
05/16/2023	Brief of respondent United States in opposition filed.
05/30/2023	DISTRIBUTED for Conference of 6/15/2023.
05/30/2023	Reply of petitioners Charles Moore, et al. filed. (Distributed)
06/20/2023	DISTRIBUTED for Conference of 6/22/2023.
06/26/2023	Petition GRANTED.
07/10/2023	Motion for an extension of time within which to file the briefs on the merits filed.
07/10/2023	Motion to dispense with printing the joint appendix filed by petitioner Charles G. Moore, et ux.
07/18/2023	Motion to extend the time to file the briefs on the merits is granted. The time to file petitioners' brief on the merits is extended to and including August 30, 2023. The time to file respondent's brief on the merits is extended to and including October 16, 2023.
08/30/2023	Brief of petitioners Charles G. Moore, et ux. filed.
09/05/2023	Brief amicus curiae of Professor Hank Adler filed.
09/05/2023	Brief amicus curiae of Southern Policy Law Institute filed.
09/05/2023	Brief amici curiae of Stop Extraterritorial American Taxation and Association of Americans Resident Overseas filed.
09/06/2023	Brief amicus curiae of Independent Women's Law Center filed.
09/06/2023	Brief amicus curiae of Liberty Justice Center filed.
09/06/2023	Brief amicus curiae of Pacific Research Institute filed.
09/06/2023	Brief amicus curiae of Atlantic Legal Foundation filed.
09/06/2023	Brief amici curiae of West Virginia, et al. filed.
09/06/2023	Brief amicus curiae of Landmark Legal Foundation filed.
09/06/2023	Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
09/06/2023	Brief amicus curiae of Cato Institute filed.
09/06/2023	Brief amicus curiae of Mark E. Berg filed.
09/06/2023	Brief amici curiae of Saving America's Family Enterprises, et al. filed.
09/06/2023	Brief amicus curiae of Philanthropy Roundtable filed.
09/06/2023	Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
09/06/2023	Brief amici curiae of Individual Taxpayers filed.
09/06/2023	Brief amicus curiae of Small Business and Entrepreneurship Council in support of neither party filed.
09/06/2023	Brief amici curiae of Professors of Law and Linguistics in support of neither party filed.
09/06/2023	Brief amicus curiae of Americans for Tax Reform filed.
09/06/2023	Brief amici curiae of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz filed.
09/06/2023	Brief amicus curiae of FreedomWorks, Inc. filed.
09/06/2023	Brief amici curiae of Southeastern Legal Foundation and Young America"s Foundation filed.
09/06/2023	Brief amici curiae of The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. filed.
09/06/2023	Amicus brief of National Taxpayers Union Foundation not accepted for filing. (Corrected version submitted September 11, 2023.)
09/06/2023	Brief amicus curiae of National Taxpayers Union Foundation in support of neither party (September 7, 2023) filed.
09/06/2023	Brief amici curiae of Former Attorney General Edwin Meese III, et al. filed.
09/08/2023	Motion to dispense with printing the joint appendix filed by petitioners GRANTED. Statement of Justice Alito. (Detached <a href = 'https://www.supremecourt.gov/opinions/22pdf/22-800_1an2.pdf'>Opinion</a>)
09/08/2023	Brief amicus curiae of Calvin H. Johnson filed.
10/11/2023	Brief amicus curiae of Theodore P. Seto filed.
10/11/2023	Brief amicus curiae of L.E. Simmons filed.
10/12/2023	SET FOR ARGUMENT on Tuesday, December 5, 2023.
10/16/2023	Brief of respondent United States filed.
10/17/2023	Record requested from the United States Court of Appeals for the Ninth Circuit.
10/17/2023	Record received from the United States Court of Appeals for the Ninth Circuit. The record is electronic and is available on PACER.
10/19/2023	Brief amici curiae of Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells filed. (Distributed)
10/19/2023	Brief amicus curiae of American Tax Policy Institute filed. (Distributed)
10/19/2023	CIRCULATED
10/20/2023	Brief amici curiae of Tax Professors Donald B. Tobin and Ellen P. Aprill filed. (Distributed)
10/20/2023	Brief amici curiae of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath filed. (Distributed)
10/23/2023	Brief amici curiae of John R. Brooks and David Gamage filed. (Distributed)
10/23/2023	Brief amicus curiae of Amandeep S. Grewal filed.(11/6/2023) (Distributed)
10/23/2023	Brief amici curiae of George A. Callas and Mindy Herzfeld filed. (Distributed)
10/23/2023	Brief amicus curiae of The American College of Tax Counsel filed. (Distributed)
10/23/2023	Brief amici curiae of Tax Economists filed. (Distributed)
10/23/2023	Brief amici curiae of Main Street Alliance, et al. filed. (Distributed)
10/23/2023	Brief amici curiae of Professors Akhil Reed Amar, et al. filed. (Distributed)
10/23/2023	Brief amici curiae of Tax Law Center at NYU Law, et al. filed. (Distributed)
10/23/2023	Brief amici curiae of Professors of Tax Law, Legal History, and Computational Science filed. (Distributed)
10/23/2023	Brief amicus curiae of Alex Zhang filed. (Distributed)
10/23/2023	Brief amici curiae of Arizona, et al. filed. (Distributed)
11/15/2023	Reply of petitioners Charles G. Moore, et ux. filed. (Distributed)
12/05/2023	Argued. For petitioners: Andrew M. Grossman, Washington, D. C. For respondent: Elizabeth B. Prelogar, Solicitor General, Department of Justice, Washington, D. C.
06/20/2024	Adjudged to be AFFIRMED. Kavanaugh, J., delivered the <a href = 'https://www.supremecourt.gov/opinions/23pdf/22-800_jg6o.pdf'>opinion</a> of the Court, in which Roberts, C. J., and Sotomayor, Kagan, and Jackson, JJ., joined. Jackson, J., filed a concurring opinion. Barrett, J., filed an opinion concurring in the judgment, in which Alito, J., joined. Thomas, J., filed a dissenting opinion, in which Gorsuch, J., joined.
07/22/2024	Judgment Issued.