October Term 2023 · Docket 22-800
Can the government tax corporate earnings before shareholders receive them?
The Moores argue the tax violates the Constitution. The government says the tax fits the Sixteenth Amendment.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
- — An official Court opinion was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
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.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 21-27 — Transcript, file page 10, lines 21-27
- Official Supreme Court Transcript — file page 10, lines 41-49 — Transcript, file page 10, lines 41-49
- Official Supreme Court Transcript — file page 11, lines 47-53 — Transcript, file page 11, lines 47-53
- Official Supreme Court Transcript — file page 12, lines 23-37 — Transcript, file page 12, lines 23-37
- Official Supreme Court Transcript — file page 13, lines 25-39 — Transcript, file page 13, lines 25-39
- Official Supreme Court Transcript — file page 130, lines 45-7 — Transcript, file page 130, lines 45-7
- Official Supreme Court Transcript — file page 132, lines 11-13 — Transcript, file page 132, lines 11-13
- Official Supreme Court Transcript — file page 132, lines 15-53 — Transcript, file page 132, lines 15-53
- Official Supreme Court Transcript — file page 134, lines 31-33 — Transcript, file page 134, lines 31-33
- Official Supreme Court Transcript — file page 134, lines 35-7 — Transcript, file page 134, lines 35-7
- Official Supreme Court Transcript — file page 135, lines 29-31 — Transcript, file page 135, lines 29-31
- Official Supreme Court Transcript — file page 135, lines 37-53 — Transcript, file page 135, lines 37-53
- Official Supreme Court Transcript — file page 136, lines 27-33 — Transcript, file page 136, lines 27-33
- Official Supreme Court Transcript — file page 137, lines 53-11 — Transcript, file page 137, lines 53-11
- Official Supreme Court Transcript — file page 138, lines 39-51 — Transcript, file page 138, lines 39-51
- Official Supreme Court Transcript — file page 139, lines 27-35 — Transcript, file page 139, lines 27-35
- Official Supreme Court Transcript — file page 140, lines 27-37 — Transcript, file page 140, lines 27-37
- Official Supreme Court Transcript — file page 140, lines 39-47 — Transcript, file page 140, lines 39-47
- Official Supreme Court Transcript — file page 145, lines 49-1 — Transcript, file page 145, lines 49-1
- Official Supreme Court Transcript — file page 15, lines 11-19 — Transcript, file page 15, lines 11-19
- Official Supreme Court Transcript — file page 16, lines 45-7 — Transcript, file page 16, lines 45-7
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 4, lines 23-33 — Transcript, file page 4, lines 23-33
- Official Supreme Court Transcript — file page 56, lines 31-7 — Transcript, file page 56, lines 31-7
- Official Supreme Court Transcript — file page 6, lines 35-43 — Transcript, file page 6, lines 35-43
- Official Supreme Court Transcript — file page 65, lines 49-27 — Transcript, file page 65, lines 49-27
- Official Supreme Court Transcript — file page 66, lines 37-51 — Transcript, file page 66, lines 37-51
- Official Supreme Court Transcript — file page 67, lines 53-1 — Transcript, file page 67, lines 53-1
- Official Supreme Court Transcript — file page 67, lines 7-23 — Transcript, file page 67, lines 7-23
- Official Supreme Court Transcript — file page 68, lines 43-51 — Transcript, file page 68, lines 43-51
- Official Supreme Court Transcript — file page 68, lines 7-13 — Transcript, file page 68, lines 7-13
- Official Supreme Court Transcript — file page 69, lines 17-31 — Transcript, file page 69, lines 17-31
- Official Supreme Court Transcript — file page 7, lines 11-27 — Transcript, file page 7, lines 11-27
- Official Supreme Court Transcript — file page 7, lines 55-17 — Transcript, file page 7, lines 55-17
- Official Supreme Court Transcript — file page 70, lines 17-47 — Transcript, file page 70, lines 17-47
- Official Supreme Court Transcript — file page 71, lines 23-27 — Transcript, file page 71, lines 23-27
- Official Supreme Court Transcript — file page 72, lines 15-43 — Transcript, file page 72, lines 15-43
- Official Supreme Court Transcript — file page 73, lines 31-51 — Transcript, file page 73, lines 31-51
- Official Supreme Court Transcript — file page 74, lines 39-43 — Transcript, file page 74, lines 39-43
- Official Supreme Court Transcript — file page 75, lines 9-9 — Transcript, file page 75, lines 9-9
- Official Supreme Court Transcript — file page 8, lines 43-49 — Transcript, file page 8, lines 43-49
- Official Supreme Court Transcript — file page 9, lines 29-49 — Transcript, file page 9, lines 29-49
A citizen's guide to the whole case
What this case is about
The case tests the scope of federal taxing power. It asks if Congress can tax unrealized corporate gains.
Official sources for this section
- Official Supreme Court Transcript — file page 130, lines 45-7 — Transcript, file page 130, lines 45-7
- Official Supreme Court Transcript — file page 140, lines 39-47 — Transcript, file page 140, lines 39-47
- Official Supreme Court Transcript — file page 4, lines 23-33 — Transcript, file page 4, lines 23-33
- Official Supreme Court Transcript — file page 56, lines 31-7 — Transcript, file page 56, lines 31-7
- Official Supreme Court Transcript — file page 65, lines 49-27 — Transcript, file page 65, lines 49-27
How the case got here
The Supreme Court heard oral argument in this case on December 5, 2023.
Official sources for this section
- Official Supreme Court Transcript — file page 139, lines 27-35 — Transcript, file page 139, lines 27-35
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 70, lines 17-47 — Transcript, file page 70, lines 17-47
What each side wants
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.
Official sources for this section
- Official Supreme Court Transcript — file page 130, lines 45-7 — Transcript, file page 130, lines 45-7
- Official Supreme Court Transcript — file page 140, lines 39-47 — Transcript, file page 140, lines 39-47
- Official Supreme Court Transcript — file page 4, lines 23-33 — Transcript, file page 4, lines 23-33
- Official Supreme Court Transcript — file page 56, lines 31-7 — Transcript, file page 56, lines 31-7
- Official Supreme Court Transcript — file page 65, lines 49-27 — Transcript, file page 65, lines 49-27
What each side says
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.
Official sources for this section
- Official Supreme Court Transcript — file page 130, lines 45-7 — Transcript, file page 130, lines 45-7
- Official Supreme Court Transcript — file page 140, lines 39-47 — Transcript, file page 140, lines 39-47
- Official Supreme Court Transcript — file page 4, lines 23-33 — Transcript, file page 4, lines 23-33
- Official Supreme Court Transcript — file page 56, lines 31-7 — Transcript, file page 56, lines 31-7
- Official Supreme Court Transcript — file page 65, lines 49-27 — Transcript, file page 65, lines 49-27
What the justices asked
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.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 21-27 — Transcript, file page 10, lines 21-27
- Official Supreme Court Transcript — file page 10, lines 41-49 — Transcript, file page 10, lines 41-49
- Official Supreme Court Transcript — file page 11, lines 47-53 — Transcript, file page 11, lines 47-53
- Official Supreme Court Transcript — file page 12, lines 23-37 — Transcript, file page 12, lines 23-37
- Official Supreme Court Transcript — file page 13, lines 25-39 — Transcript, file page 13, lines 25-39
- Official Supreme Court Transcript — file page 132, lines 11-13 — Transcript, file page 132, lines 11-13
- Official Supreme Court Transcript — file page 132, lines 15-53 — Transcript, file page 132, lines 15-53
- Official Supreme Court Transcript — file page 134, lines 31-33 — Transcript, file page 134, lines 31-33
- Official Supreme Court Transcript — file page 134, lines 35-7 — Transcript, file page 134, lines 35-7
- Official Supreme Court Transcript — file page 135, lines 29-31 — Transcript, file page 135, lines 29-31
- Official Supreme Court Transcript — file page 135, lines 37-53 — Transcript, file page 135, lines 37-53
- Official Supreme Court Transcript — file page 136, lines 27-33 — Transcript, file page 136, lines 27-33
- Official Supreme Court Transcript — file page 137, lines 53-11 — Transcript, file page 137, lines 53-11
- Official Supreme Court Transcript — file page 138, lines 39-51 — Transcript, file page 138, lines 39-51
- Official Supreme Court Transcript — file page 139, lines 27-35 — Transcript, file page 139, lines 27-35
- Official Supreme Court Transcript — file page 140, lines 27-37 — Transcript, file page 140, lines 27-37
- Official Supreme Court Transcript — file page 145, lines 49-1 — Transcript, file page 145, lines 49-1
- Official Supreme Court Transcript — file page 15, lines 11-19 — Transcript, file page 15, lines 11-19
- Official Supreme Court Transcript — file page 16, lines 45-7 — Transcript, file page 16, lines 45-7
- Official Supreme Court Transcript — file page 6, lines 35-43 — Transcript, file page 6, lines 35-43
- Official Supreme Court Transcript — file page 66, lines 37-51 — Transcript, file page 66, lines 37-51
- Official Supreme Court Transcript — file page 67, lines 53-1 — Transcript, file page 67, lines 53-1
- Official Supreme Court Transcript — file page 67, lines 7-23 — Transcript, file page 67, lines 7-23
- Official Supreme Court Transcript — file page 68, lines 43-51 — Transcript, file page 68, lines 43-51
- Official Supreme Court Transcript — file page 68, lines 7-13 — Transcript, file page 68, lines 7-13
- Official Supreme Court Transcript — file page 69, lines 17-31 — Transcript, file page 69, lines 17-31
- Official Supreme Court Transcript — file page 7, lines 11-27 — Transcript, file page 7, lines 11-27
- Official Supreme Court Transcript — file page 7, lines 55-17 — Transcript, file page 7, lines 55-17
- Official Supreme Court Transcript — file page 70, lines 17-47 — Transcript, file page 70, lines 17-47
- Official Supreme Court Transcript — file page 71, lines 23-27 — Transcript, file page 71, lines 23-27
- Official Supreme Court Transcript — file page 72, lines 15-43 — Transcript, file page 72, lines 15-43
- Official Supreme Court Transcript — file page 73, lines 31-51 — Transcript, file page 73, lines 31-51
- Official Supreme Court Transcript — file page 74, lines 39-43 — Transcript, file page 74, lines 39-43
- Official Supreme Court Transcript — file page 75, lines 9-9 — Transcript, file page 75, lines 9-9
- Official Supreme Court Transcript — file page 8, lines 43-49 — Transcript, file page 8, lines 43-49
- Official Supreme Court Transcript — file page 9, lines 29-49 — Transcript, file page 9, lines 29-49
Why it matters
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.
Official sources for this section
- Official Supreme Court Transcript — file page 130, lines 45-7 — Transcript, file page 130, lines 45-7
- Official Supreme Court Transcript — file page 140, lines 39-47 — Transcript, file page 140, lines 39-47
- Official Supreme Court Transcript — file page 4, lines 23-33 — Transcript, file page 4, lines 23-33
- Official Supreme Court Transcript — file page 56, lines 31-7 — Transcript, file page 56, lines 31-7
- Official Supreme Court Transcript — file page 65, lines 49-27 — Transcript, file page 65, lines 49-27
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 21-27 — Transcript, file page 10, lines 21-27
- Official Supreme Court Transcript — file page 10, lines 41-49 — Transcript, file page 10, lines 41-49
- Official Supreme Court Transcript — file page 11, lines 47-53 — Transcript, file page 11, lines 47-53
- Official Supreme Court Transcript — file page 12, lines 23-37 — Transcript, file page 12, lines 23-37
- Official Supreme Court Transcript — file page 13, lines 25-39 — Transcript, file page 13, lines 25-39
- Official Supreme Court Transcript — file page 132, lines 11-13 — Transcript, file page 132, lines 11-13
- Official Supreme Court Transcript — file page 132, lines 15-53 — Transcript, file page 132, lines 15-53
- Official Supreme Court Transcript — file page 134, lines 31-33 — Transcript, file page 134, lines 31-33
- Official Supreme Court Transcript — file page 134, lines 35-7 — Transcript, file page 134, lines 35-7
- Official Supreme Court Transcript — file page 135, lines 29-31 — Transcript, file page 135, lines 29-31
- Official Supreme Court Transcript — file page 135, lines 37-53 — Transcript, file page 135, lines 37-53
- Official Supreme Court Transcript — file page 136, lines 27-33 — Transcript, file page 136, lines 27-33
- Official Supreme Court Transcript — file page 137, lines 53-11 — Transcript, file page 137, lines 53-11
- Official Supreme Court Transcript — file page 138, lines 39-51 — Transcript, file page 138, lines 39-51
- Official Supreme Court Transcript — file page 139, lines 27-35 — Transcript, file page 139, lines 27-35
- Official Supreme Court Transcript — file page 140, lines 27-37 — Transcript, file page 140, lines 27-37
- Official Supreme Court Transcript — file page 145, lines 49-1 — Transcript, file page 145, lines 49-1
- Official Supreme Court Transcript — file page 15, lines 11-19 — Transcript, file page 15, lines 11-19
- Official Supreme Court Transcript — file page 16, lines 45-7 — Transcript, file page 16, lines 45-7
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 6, lines 35-43 — Transcript, file page 6, lines 35-43
- Official Supreme Court Transcript — file page 66, lines 37-51 — Transcript, file page 66, lines 37-51
- Official Supreme Court Transcript — file page 67, lines 53-1 — Transcript, file page 67, lines 53-1
- Official Supreme Court Transcript — file page 67, lines 7-23 — Transcript, file page 67, lines 7-23
- Official Supreme Court Transcript — file page 68, lines 43-51 — Transcript, file page 68, lines 43-51
- Official Supreme Court Transcript — file page 68, lines 7-13 — Transcript, file page 68, lines 7-13
- Official Supreme Court Transcript — file page 69, lines 17-31 — Transcript, file page 69, lines 17-31
- Official Supreme Court Transcript — file page 7, lines 11-27 — Transcript, file page 7, lines 11-27
- Official Supreme Court Transcript — file page 7, lines 55-17 — Transcript, file page 7, lines 55-17
- Official Supreme Court Transcript — file page 70, lines 17-47 — Transcript, file page 70, lines 17-47
- Official Supreme Court Transcript — file page 71, lines 23-27 — Transcript, file page 71, lines 23-27
- Official Supreme Court Transcript — file page 72, lines 15-43 — Transcript, file page 72, lines 15-43
- Official Supreme Court Transcript — file page 73, lines 31-51 — Transcript, file page 73, lines 31-51
- Official Supreme Court Transcript — file page 74, lines 39-43 — Transcript, file page 74, lines 39-43
- Official Supreme Court Transcript — file page 75, lines 9-9 — Transcript, file page 75, lines 9-9
- Official Supreme Court Transcript — file page 8, lines 43-49 — Transcript, file page 8, lines 43-49
- Official Supreme Court Transcript — file page 9, lines 29-49 — Transcript, file page 9, lines 29-49
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Verified official opinions and orders
Title and summary sources
- Official Supreme Court Transcript — file page 130, lines 45-7 — Transcript, file page 130, lines 45-7
- Official Supreme Court Transcript — file page 140, lines 39-47 — Transcript, file page 140, lines 39-47
- Official Supreme Court Transcript — file page 4, lines 23-33 — Transcript, file page 4, lines 23-33
- Official Supreme Court Transcript — file page 56, lines 31-7 — Transcript, file page 56, lines 31-7
- Official Supreme Court Transcript — file page 65, lines 49-27 — Transcript, file page 65, lines 49-27
- Official Supreme Court Transcript — file page 130, lines 45-7 — Transcript, file page 130, lines 45-7
- Official Supreme Court Transcript — file page 140, lines 39-47 — Transcript, file page 140, lines 39-47
- Official Supreme Court Transcript — file page 4, lines 23-33 — Transcript, file page 4, lines 23-33
- Official Supreme Court Transcript — file page 56, lines 31-7 — Transcript, file page 56, lines 31-7
- Official Supreme Court Transcript — file page 65, lines 49-27 — Transcript, file page 65, lines 49-27
Revision history
- Revision 1 · Post Opinion ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Post Opinion ·
Correction: Migrated to the dated official Court activity contract without model use.