Securities,
Tax,
U.S. Supreme Court
Dec. 4, 2023
Preparing for the argument: Moore v. U.S.
On Dec. 5, the Court will hear Moore v. U.S., a case that turns on whether Congress has the power to tax shareholders on corporate earnings that have never distributed. Originally given little attention except by tax policy wonks, the Moore case is emerging as one of the most important cases of the Court's 2023 Term.
Madison S. Spach Jr.
Spach, Capaldi & Waggaman LLP
4675 MacArthur Ct #550
Newport Beach , CA 92660
Phone: (949) 852-0710
Fax: (949) 852-0714
Email: mspach@scwlaw.us
Duke University SOL; Durham NC
It's hard to imagine that a $14,729 tax bill would become the focus of a hotly contested Supreme Court case where both sides claim Armageddon will follow if they receive an adverse result. But on Dec. 5, the Court will hear Moore v. U.S., a case that turns on whether Congress has the power to tax shareholders on corporate earnings that have never distributed. Originally given little attention except by tax policy wonks, the Moore case is emerging as one of the most important cases o...
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