Moore v. United States (2024)

Moore v. United States
Supreme Court of the United States
Argued December 5, 2023 Decided June 20, 2024
Full case name	Charles G. Moore, et ux. v. United States
Docket no.	22-800
Argument	Oral argument
Decision	Opinion
Questions presented
Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states.
Holding
The Mandatory Repatriation Tax (MRT) does not exceed Congress’s constitutional authority.
Court membership
Chief Justice John Roberts Associate Justices Clarence Thomas · Samuel Alito Sonia Sotomayor · Elena Kagan Neil Gorsuch · Brett Kavanaugh Amy Coney Barrett · Ketanji Brown Jackson
Case opinions
Majority	Kavanaugh, joined by Roberts, Sotomayor, Kagan, Jackson
Concurrence	Jackson
Concurrence	Barrett (in judgment), joined by Alito
Dissent	Thomas, joined by Gorsuch

Moore v. United States, 602 U.S. ___ (2024), was a United States Supreme Court case related to the ability of the federal government to tax unrealized gains as income. The Supreme Court upheld the Mandatory Repatriation Tax (MRT).