On December 5th, the U.S. Supreme Court will hear arguments in Moore v. U.S., a challenge to the Mandatory Repatriation Tax provision of the 2017 Tax Cuts and Jobs Act. The case is brought by CEI and Baker & Hostetler on behalf of Charles and Kathleen Moore, a couple in Washington state. Over 15 years ago, the Moores invested in a friend’s company in India, KisanKraft, that sells affordable equipment to rural farmers. Despite never receiving income on their shares because the company reinvested all profits in the business, the Moores were taxed $15,000; the 2017 provision deemed the company’s retained earnings going back to the beginning to be the Moores’ 2017 ‘income.’

Lead counsel Andrew Grossman argues, “The Constitution does not allow Congress to point at any pot of money and call it ‘income’ and then income-tax it. ‘Income’ means the same thing now that it did when the Sixteenth Amendment was ratified: gains that have been realized by the taxpayer. We are confident that the Supreme Court will vindicate that fundamental principle and confirm that Congress’s power to tax is not unlimited.”

Please join CEI for an Alfred E. Kahn discussion on the wealth and property tax implications of Moore v. U.S. with Baker & Hostetler Partner and the Moores’ lead counsel Andrew M. Grossman.

When: 6:30 pm – 9:00 pm ​​​​​​

Tuesday, November 28, 2023

Cocktails available downstairs on arrival, followed by dinner upstairs.

Where: Elizabeth’s on L

1341 L Street NW, Washington, DC 20005

Invitation only. Questions? Please contact [email protected].

Watch CEI’s interview with taxpayers Charles and Kathleen Moore here.​

Andrew M. Grossman leads Baker & Hostetler’s Appellate and Major Motion practice. He is an Adjunct Scholar at the Cato Institute, a Senior Legal Fellow at the Buckeye Institute, and a member of the leadership of the Federalist Society.

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