On December 5th, the United States Supreme Court heard arguments in what has the potential to be the tax case of the century, Moore v. U.S. Brought by CEI and BakerHostetler on behalf of Charles and Kathleen Moore, a couple in Washington state, this case challenges the Mandatory Repatriation Tax provision of the 2017 Tax Cuts and Jobs Act, which could pave the way for a federal wealth tax.

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 from the beginning to be the Moores’ 2017 ‘income.’

Please join us at Florie’s in the Four Seasons for a private dinner discussion with CEI President Kent Lassman on our constitutional challenge, the implications of Moore v. U.S., and his firsthand account of the oral arguments.

When: 6:00 pm – 7:30 pm Wednesday, January 24, 2024

Where: Florie’s, 2800 S Ocean Blvd, Palm Beach, FL 33480

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


• President Kent Lassman discusses Moore v. U.S.

• Interview with taxpayers Charles and Kathleen Moore

Kent Lassman is president and CEO of the feisty and principled Competitive Enterprise Institute. Reforming broken regulatory institutions and removing the unnecessary burdens they produce has taken him across America, to more than a dozen countries, and deep into the dysfunction of the federal government. An optimist by nature, he is a Virginian by choice and is outdoors at every opportunity.

Get Information About Upcoming CEI Events

Sign-up to receive news and information about CEI events all year around.

  • This field is for validation purposes and should be left unchanged.

We’d Love Your Feedback

Please let us know how a recent CEI event went. Be sure to include details!

  • This field is for validation purposes and should be left unchanged.