Realization Requirement

Dispute over whether income must be realized before being taxed.

1. 摩尔诉美国案

2. Jurisdiction: United States of America (June 20, 2024)
3. Original Case: Moore v. United States of America
4. DefendantsUnited States of AmericaPlaintiffsCharles MooreKathleen MooreJudgesBrett KavanaughKetanji Brown JacksonAmy Coney BarrettClarence ThomasNeil GorsuchInstitutionsSupreme Court of the United StatesUnited States Court of Appeals for the Ninth Circuit
5. Case Tags: Tax Law;Mandatory Repatriation Tax;Sixteenth Amendment;Realization Requirement