{"argument_date":"2023-12-05T00:00:00Z","arguments":[{"argument_date":"2023-12-05T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2023","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","paragraphs":["Grossman argued the word income has a fixed meaning. He said it refers to gains coming into the taxpayer.","Prelogar argued the tax fits the amendment text. She said Congress can tax certain unrealized gains.","Grossman warned the government view is staggeringly broad. He said it attributes corporate earnings to any shareholder."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 21-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 10, lines 21-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 41-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 10, lines 41-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 47-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 11, lines 47-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 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23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 71, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 72, lines 15-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 72, lines 15-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 31-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 73, lines 31-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 74, lines 39-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 74, lines 39-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 75, lines 9-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 75, lines 9-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 8, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 29-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 9, lines 29-49"}]}],"caption":"Moore v. United States","case_history":[{"changed_at":"2026-08-29T20:06:16.079348Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:16.098636Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:16.120118Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T23:57:40.870552Z","explanation":"An official Court opinion was verified.","status":"decided"}],"case_status":"decided","dek":"The Moores argue the tax violates the Constitution. The government says the tax fits the Sixteenth Amendment.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 130, lines 45-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 130, lines 45-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 140, lines 39-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 140, lines 39-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 4, lines 23-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 56, lines 31-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 56, lines 31-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 49-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 65, lines 49-27"}],"dispositions":[],"latest_court_document_date":"2023-12-05T00:00:00Z","maturity":"post_opinion","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2023","official_disposition_urls":["https://www.supremecourt.gov/opinions/23pdf/602us1r41_h3dj.pdf"],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/22-800.html","primary_docket":"22-800","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T16:16:50.767316Z","maturity":"post_opinion","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"post_opinion","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The case tests the scope of federal taxing power. It asks if Congress can tax unrealized corporate gains."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 130, lines 45-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 130, lines 45-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 140, lines 39-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 140, lines 39-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 4, lines 23-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 56, lines 31-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 56, lines 31-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 49-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 65, lines 49-27"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on December 5, 2023."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 139, lines 27-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 139, lines 27-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 70, lines 17-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 70, lines 17-47"}]},{"heading":"What each side wants","paragraphs":["The Moores want the tax struck down. They argue it violates the Constitution.","The government wants the tax upheld. It argues the tax fits the Sixteenth Amendment."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 130, lines 45-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 130, lines 45-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 140, lines 39-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 140, lines 39-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 4, lines 23-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 56, lines 31-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 56, lines 31-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 49-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 65, lines 49-27"}]},{"heading":"What each side says","paragraphs":["The Moores claim income requires personal receipt. They say unrealized gains are not income.","The government claims Congress can tax unrealized gains. It says the amendment allows this power."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 130, lines 45-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 130, lines 45-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 140, lines 39-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 140, lines 39-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 4, lines 23-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 56, lines 31-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 56, lines 31-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 49-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 65, lines 49-27"}]},{"heading":"What the justices asked","paragraphs":["Justice Sotomayor asked why partners face similar taxes. She questioned the fairness of this attribution.","Justice Barrett asked if the issue is due process. She distinguished this from the definition of income."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 21-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 10, lines 21-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 41-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 10, lines 41-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 47-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 11, lines 47-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 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31-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 73, lines 31-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 74, lines 39-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 74, lines 39-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 75, lines 9-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 75, lines 9-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 8, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 29-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 9, lines 29-49"}]},{"heading":"Why it matters","paragraphs":["This case defines the reach of federal tax power. It determines if Congress can tax unrealized corporate gains. The outcome shapes future tax policy and individual liability."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 130, lines 45-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 130, lines 45-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 140, lines 39-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 140, lines 39-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 4, lines 23-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 56, lines 31-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 56, lines 31-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 65, lines 49-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 65, lines 49-27"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 21-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 10, lines 21-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 41-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 10, lines 41-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 47-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2023/22-800_6j36.pdf","page_label":"file page 11, lines 47-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 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