| No. 22-800 | |
| Title: | Charles G. Moore, et ux., Petitioners v. United States |
| Docketed: | February 23, 2023 |
| Lower Ct: | United States Court of Appeals for the Ninth Circuit |
| Case Numbers: | (20-36122) |
| Decision Date: | June 7, 2022 |
| Rehearing Denied: | November 22, 2022 |
| Questions Presented | |
| Date | Proceedings and Orders |
| Feb 21 2023 | Petition for a writ of certiorari filed. (Response due March 27, 2023) |
| PetitionCertificate of Word CountProof of Service | |
| Mar 16 2023 | Motion to extend the time to file a response from March 27, 2023 to April 26, 2023, submitted to The Clerk. |
| Main Document | |
| Mar 17 2023 | Motion to extend the time to file a response is granted and the time is extended to and including April 26, 2023. |
| Mar 27 2023 | Brief amicus curiae of Cato Institute filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 27 2023 | Brief amicus curiae of Landmark Legal Foundation filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 27 2023 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 27 2023 | Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 27 2023 | Brief amicus curiae of Southeastern Legal Foundation filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 27 2023 | Brief amicus curiae of The Buckeye Institute filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 27 2023 | Brief amici curiae of The Pacific Research Institute, et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 27 2023 | Brief amicus curiae of Americans for Tax Reform filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Apr 17 2023 | Motion to extend the time to file a response from April 26, 2023 to May 16, 2023, submitted to The Clerk. |
| Main Document | |
| Apr 18 2023 | Motion to extend the time to file a response is granted and the time is further extended to and including May 16, 2023. |
| May 16 2023 | Brief of respondent United States in opposition filed. |
| Main DocumentProof of Service | |
| May 30 2023 | DISTRIBUTED for Conference of 6/15/2023. |
| May 30 2023 | Reply of petitioners Charles Moore, et al. filed. (Distributed) |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Jun 20 2023 | DISTRIBUTED for Conference of 6/22/2023. |
| Jun 26 2023 | Petition GRANTED. |
| Jul 10 2023 | Motion for an extension of time within which to file the briefs on the merits filed. |
| Main Document | |
| Jul 10 2023 | Motion to dispense with printing the joint appendix filed by petitioner Charles G. Moore, et ux. |
| Main DocumentProof of Service | |
| Jul 18 2023 | Motion to extend the time to file the briefs on the merits is granted. The time to file petitioners' brief on the merits is extended to and including August 30, 2023. The time to file respondent's brief on the merits is extended to and including October 16, 2023. |
| Aug 30 2023 | Brief of petitioners Charles G. Moore, et ux. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 05 2023 | Brief amicus curiae of Professor Hank Adler filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 05 2023 | Brief amicus curiae of Southern Policy Law Institute filed. |
| Proof of ServiceCertificate of Word CountMain Document | |
| Sep 05 2023 | Brief amici curiae of Stop Extraterritorial American Taxation and Association of Americans Resident Overseas filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Independent Women's Law Center filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Liberty Justice Center filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Pacific Research Institute filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Atlantic Legal Foundation filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of West Virginia, et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Landmark Legal Foundation filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Cato Institute filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Mark E. Berg filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of Saving America's Family Enterprises, et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Philanthropy Roundtable filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of Individual Taxpayers filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Sep 06 2023 | Brief amicus curiae of Small Business and Entrepreneurship Council in support of neither party filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of Professors of Law and Linguistics in support of neither party filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of Americans for Tax Reform filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amicus curiae of FreedomWorks, Inc. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of Southeastern Legal Foundation and Young America’s Foundation filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Amicus brief of National Taxpayers Union Foundation not accepted for filing. (Corrected version submitted September 11, 2023.) |
| Sep 06 2023 | Brief amicus curiae of National Taxpayers Union Foundation in support of neither party (September 7, 2023) filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 06 2023 | Brief amici curiae of Former Attorney General Edwin Meese III, et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Sep 08 2023 | Motion to dispense with printing the joint appendix filed by petitioners GRANTED. Statement of Justice Alito. (Detached Opinion) |
| Sep 08 2023 | Brief amicus curiae of Calvin H, Johnson filed. |
| Main DocumentProof of ServiceCertificate of Word Count |
| NAME | ADDRESS | PHONE |
| Attorneys for Petitioners | ||
| Andrew Michael Grossman Counsel of Record | Baker & Hostetler LLP 1050 Connecticut Avenue, N.W. Suite 1100 Washington, DC 20036 AGROSSMAN@BAKERLAW.COM | 2028611697 |
| Party name: Charles G. Moore, et ux. | ||
| Attorneys for Respondent | ||
| Elizabeth B. Prelogar Counsel of Record | Solicitor General United States Department of Justice 950 Pennsylvania Avenue, NW Washington, DC 20530-0001 SUPREMECTBRIEFS@USDOJ.GOV | 202-514-2217 |
| Party name: United States | ||
| Other | ||
| Anastasia Paulinna Boden | Cato Institute 1000 Massachusetts Ave. NW Washington, DC 20001 aboden@cato.org | 202-216-1414 |
| Party name: Cato Institute | ||
| Jonathan Charles Bond Counsel of Record | Gibson, Dunn & Crutcher LLP 1050 Connecticut Avenue, N.W. Washington, DC 20036 jbond@gibsondunn.com | (202) 955-8500 |
| Party name: Small Business and Entrepreneurship Council | ||
| Linda T. Coberly Counsel of Record | Winston & Strawn, LLP 35 West Wacker Drive Chicago, IL 60601 LCOBERLY@WINSTON.COM | 312-558-5600 |
| Party name: Individual Taxpayers | ||
| Theodore Mark Cooperstein Counsel of Record | Clouthier Cooperstein PLLC 1020 Highland Colony Parkway Suite 803 RIDGELAND, MS 39157 ted@msappellatelawyers.com | 6013972471 |
| Party name: Southern Policy Law Institute | ||
| Lawrence S. Ebner Counsel of Record | Atlantic Legal Foundation 1701 Pennsylvania Ave NW, Suite 200 Washington, DC 20006 lawrence.ebner@atlanticlegal.org | 202-729-6337 |
| Party name: Atlantic Legal Foundation | ||
| Steven Andrew Engel Counsel of Record | Dechert LLP 1900 K Street, NW Washington, DC 20006 STEVEN.ENGEL@DECHERT.COM | (202) 261-3369 |
| Party name: Americans for Tax Reform | ||
| Richard A. Epstein Counsel of Record | 16 Thomas Place Norwalk, CT 06853 raepstein43@gmail.com | 773-450-4476 |
| Party name: FreedomWorks, Inc. | ||
| Matthew Conrad Forys Counsel of Record | Landmark Legal Foundation 19415 Deerfield Avenue, Suite 312 Leesburg, VA 20176 MATT@LANDMARKLEGAL.ORG | 703-554-6100 |
| Party name: Landmark Legal Foundation | ||
| William A. Harvey Counsel of Record | Klehr Harrison Harvey Branzburg LLP 1835 Market Street Suite 1400 Philadelphia, PA 19103 wharvey@klehr.com | 2155693003 |
| Party name: Mark E. Berg | ||
| Joseph Darcy Henchman Counsel of Record | National Taxpayers Union Foundation 122 C Street N.W. #700 Washington, DC 20001 jbh@ntu.org | (703) 683-5700 |
| Party name: National Taxpayers Union Foundation | ||
| Jacob H. Huebert Counsel of Record | Liberty Justice Center 440 N. Wells Street, Suite 200 Chicago, IL 60654 JHUEBERT@LIBERTYJUSTICECENTER.ORG | 6024625000 |
| Party name: Liberty Justice Center | ||
| William Emerson Jacobs Counsel of Record | Weisbrod Matteis & Copley PLLC 1200 New Hampshire Avenue NW, Suite 400 Washington, DC 20036 wjacobs@wmclaw.com | 202-888-1666 |
| Party name: Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz | ||
| Erik S. Jaffe Counsel of Record | Schaerr | Jaffe LLP 1717 K Street, N.W., Suite 900 Washington, DC 20006 EJAFFE@SCHAERR-JAFFE.COM | 202-787-1060 |
| Party name: The Pacific Research Institute and Professor Hank Adler | ||
| Erik S. Jaffe Counsel of Record | Schaerr | Jaffe LLP 1717 K Street, N.W., Suite 900 Washington, DC 20006 EJAFFE@SCHAERR-JAFFE.COM | 202-787-1060 |
| Party name: Pacific Research Institute | ||
| Calvin Harsha Johnson Counsel of Record | 7107 Spurlock Dr Austin, TX 78731-2134 cjohnson@law.utexas.edu | 512 599 7673 |
| Party name: Calvin H, Johnson | ||
| Neal Kumar Katyal Counsel of Record | Hogan Lovells US LLP 555 Thirteenth St., N.W. Washington, DC 20004 NEAL.KATYAL@HOGANLOVELLS.COM | 202 637 5528 |
| Party name: Saving America's Family Enterprises and Former Senator John Breaux | ||
| Michael B. Kimberly Counsel of Record | McDermott Will & Emery LLP 500 North Capitol Street NW The McDermott Building Washington, DC 20001 MKIMBERLY@MWE.COM | (202) 756-8000 |
| Party name: The Manhattan Institute for Policy Research and Professors Erik M. Jensen and James W. Ely | ||
| Elbert Lin Counsel of Record | Hunton Andrews Kurth LLP 951 E. Byrd Street Riverfront Plaza, East Tower Richmond, VA 23219-4074 ELIN@HUNTONAK.COM | 804-788-7202 |
| Party name: Professors of Law and Linguistics in Support of Neither Party | ||
| Thomas Ryan McCarthy Counsel of Record | Consovoy McCarthy PLLC 1600 Wilson Boulevard Suite 700 Arlington, VA 22209 TOM@CONSOVOYMCCARTHY.COM | 7032439423 |
| Party name: Southeastern Legal Foundation | ||
| Thomas Ryan McCarthy Counsel of Record | Consovoy McCarthy PLLC 1600 Wilson Boulevard Suite 700 Arlington, VA 22209 TOM@CONSOVOYMCCARTHY.COM | 7032439423 |
| Party name: Southeastern Legal Foundation and Young America’s Foundation | ||
| Clark M. Neily III Counsel of Record | Cato Institute 1000 Mass. Ave. NW Washington, DC 20001 CNEILY@CATO.ORG | 2024257499 |
| Party name: Cato Institute | ||
| Larry James Obhof Jr. Counsel of Record | Shumaker, Loop and Kendrick, LLP 41 South High Street Suite 2400 Columbus, OH 43215 LOBHOF@SHUMAKER.COM | (614) 463-9441 |
| Party name: The Buckeye Institute | ||
| Larry James Obhof Jr. Counsel of Record | Shumaker, Loop and Kendrick, LLP 41 South High Street Suite 2400 Columbus, OH 43215 LOBHOF@SHUMAKER.COM | (614) 463-9441 |
| Party name: The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. | ||
| Lindsay Sara See Counsel of Record | Office of the West Virginia Attorney General State Capitol Complex Building 1, Room E-26 Charleston, WV 25305 LINDSAY.S.SEE@WVAGO.GOV | 3045582021 |
| Party name: State of West Virginia and 16 Other States | ||
| Ilya Shapiro Counsel of Record | Manhattan Institute 52 Vanderbilt Ave. New York, NY 10017 ishapiro@manhattan-institute.org | 212599-7000 |
| Party name: Philanthropy Roundtable | ||
| Laura Jane Snyder Counsel of Record | Stop Extraterritorial American Taxation (SEAT) Box 19602, Manulife P.O. 55 Bloor St. W. Toronto, Ontario, Canada, XX M4W 3T9 laura@seatnow.org | +33 6 61 75 11 31 |
| Party name: Stop Extraterritorial American Taxation and Association of Americans Resident Overseas | ||
| Madison S. Spach Jr. Counsel of Record | Spach, Capaldi & Waggaman, LLP 4695 MacArthur Court, Suite 1100 Newport Beach, CA 92660 mspach@scwlawfirm.com | 19493500700 |
| Party name: Hank Adler | ||
| Kathryn Elizabeth Tarbert Counsel of Record | Schaerr | Jaffe LLP 1717 K Street NW Suite 900 Washington, DC 20006 ktarbert@schaerr-jaffe.com | 2027871060 |
| Party name: Independent Women's Law Center | ||
| Gordon Dwyer Todd Counsel of Record | Sidley Austin,LLP 1501 K Street, N.W. Washington, DC 20005 GTODD@SIDLEY.COM | 2027368760 |
| Party name: The Chamber of Commerce of the United States of America | ||
| Philip Daniel Williamson Counsel of Record | Taft Stettinius & Hollister LLP 425 Walnut Street, Suite 1800 Cincinnati, OH 45202 pwilliamson@taftlaw.com | 5133812838 |
| Party name: Former Attorney General Edwin Meese III and Professors Steven G. Calabresi and Gary S. Lawson | ||