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
 
Proceedings and Orders
Feb 21 2023 Petition for a writ of certiorari filed. (Response due March 27, 2023)
Petition Certificate of Word Count Proof 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.
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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 Document Proof of Service Certificate of Word Count
Mar 27 2023 Brief amicus curiae of Landmark Legal Foundation filed.
Main Document Proof of Service Certificate of Word Count
Mar 27 2023 Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
Main Document Proof of Service Certificate of Word Count
Mar 27 2023 Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
Main Document Certificate of Word Count Proof of Service
Mar 27 2023 Brief amicus curiae of Southeastern Legal Foundation filed.
Main Document Proof of Service Certificate of Word Count
Mar 27 2023 Brief amicus curiae of The Buckeye Institute filed.
Main Document Certificate of Word Count Proof of Service
Mar 27 2023 Brief amici curiae of The Pacific Research Institute, et al. filed.
Main Document Certificate of Word Count Proof of Service
Mar 27 2023 Brief amicus curiae of Americans for Tax Reform filed.
Main Document Certificate of Word Count Proof 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.
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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.
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May 30 2023 DISTRIBUTED for Conference of 6/15/2023.
May 30 2023 Reply of petitioners Charles Moore, et al. filed. (Distributed)
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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.
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Jul 10 2023 Motion to dispense with printing the joint appendix filed by petitioner Charles G. Moore, et ux.
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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 Document Certificate of Word Count Proof of Service
Sep 05 2023 Brief amicus curiae of Professor Hank Adler filed.
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Sep 05 2023 Brief amicus curiae of Southern Policy Law Institute filed.
Proof of Service Certificate of Word Count Main Document
Sep 05 2023 Brief amici curiae of Stop Extraterritorial American Taxation and Association of Americans Resident Overseas filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amicus curiae of Independent Women's Law Center filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amicus curiae of Liberty Justice Center filed.
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Sep 06 2023 Brief amicus curiae of Pacific Research Institute filed.
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Sep 06 2023 Brief amicus curiae of Atlantic Legal Foundation filed.
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Sep 06 2023 Brief amici curiae of West Virginia, et al. filed.
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Sep 06 2023 Brief amicus curiae of Landmark Legal Foundation filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amicus curiae of Cato Institute filed.
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Sep 06 2023 Brief amicus curiae of Mark E. Berg filed.
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Sep 06 2023 Brief amici curiae of Saving America's Family Enterprises, et al. filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amicus curiae of Philanthropy Roundtable filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amici curiae of Individual Taxpayers filed.
Main Document Proof of Service Certificate of Word Count
Sep 06 2023 Brief amicus curiae of Small Business and Entrepreneurship Council in support of neither party filed.
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Sep 06 2023 Brief amici curiae of Professors of Law and Linguistics in support of neither party filed.
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Sep 06 2023 Brief amicus curiae of Americans for Tax Reform filed.
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Sep 06 2023 Brief amici curiae of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amicus curiae of FreedomWorks, Inc. filed.
Main Document Certificate of Word Count Proof of Service
Sep 06 2023 Brief amici curiae of Southeastern Legal Foundation and Young America’s Foundation filed.
Main Document Certificate of Word Count Proof 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 Document Certificate of Word Count Proof 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.
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Sep 06 2023 Brief amici curiae of Former Attorney General Edwin Meese III, et al. filed.
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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.
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Oct 11 2023 Brief amicus curiae of Theodore P. Seto filed.
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Oct 11 2023 Brief amicus curiae of L.E. Simmons filed.
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Oct 12 2023 SET FOR ARGUMENT on Tuesday, December 5, 2023.
Oct 16 2023 Brief of respondent United States filed.
Proof of Service Main Document
Oct 17 2023 Record requested from the United States Court of Appeals for the Ninth Circuit.
Oct 17 2023 Record received from the United States Court of Appeals for the Ninth Circuit. The record is electronic and is available on PACER.
Oct 19 2023 Brief amici curiae of Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells filed. (Distributed)
Main Document Certificate of Word Count Proof of Service
Oct 19 2023 Brief amicus curiae of American Tax Policy Institute filed. (Distributed)
Main Document Certificate of Word Count Proof of Service
Oct 19 2023 CIRCULATED
Oct 20 2023 Brief amici curiae of Tax Professors Donald B. Tobin and Ellen P. Aprill filed. (Distributed)
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Oct 20 2023 Brief amici curiae of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath filed. (Distributed)
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Oct 23 2023 Brief amici curiae of John R. Brooks and David Gamage filed. (Distributed)
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Oct 23 2023 Brief amicus curiae of Amandeep S. Grewal filed.(11/6/2023) (Distributed)
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Oct 23 2023 Brief amici curiae of George A. Callas and Mindy Herzfeld filed. (Distributed)
Main Document Proof of Service Certificate of Word Count
Oct 23 2023 Brief amicus curiae of The American College of Tax Counsel filed. (Distributed)
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Oct 23 2023 Brief amici curiae of Tax Economists filed. (Distributed)
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Oct 23 2023 Brief amici curiae of Main Street Alliance, et al. filed. (Distributed)
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Oct 23 2023 Brief amici curiae of Professors Akhil Reed Amar, et al. filed. (Distributed)
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Oct 23 2023 Brief amici curiae of Tax Law Center at NYU Law, et al. filed. (Distributed)
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Oct 23 2023 Brief amici curiae of Professors of Tax Law, Legal History, and Computational Science filed. (Distributed)
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Oct 23 2023 Brief amicus curiae of Alex Zhang filed. (Distributed)
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Oct 23 2023 Brief amici curiae of Arizona, et al. filed. (Distributed)
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Nov 15 2023 Reply of petitioners Charles G. Moore, et ux. filed. (Distributed)
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Dec 05 2023 Argued. For petitioners: Andrew M. Grossman, Washington, D. C. For respondent: Elizabeth B. Prelogar, Solicitor General, Department of Justice, Washington, D. C.
Jun 20 2024 Adjudged to be AFFIRMED. Kavanaugh, J., delivered the opinion of the Court, in which Roberts, C. J., and Sotomayor, Kagan, and Jackson, JJ., joined. Jackson, J., filed a concurring opinion. Barrett, J., filed an opinion concurring in the judgment, in which Alito, J., joined. Thomas, J., filed a dissenting opinion, in which Gorsuch, J., joined.
Jul 22 2024 Judgment Issued.
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Attorneys
Attorneys for Petitioner
Andrew Michael Grossman
Counsel of Record
Baker & Hostetler LLP
1050 Connecticut Avenue, N.W.
Suite 1100
Washington, DC 20036

AGROSSMAN@BAKERLAW.COM
Ph: 2028611697
Party name: Charles G. Moore, et ux.


Attorneys for Respondents
Elizabeth B. Prelogar
Counsel of Record
Solicitor General
United States Department of Justice
950 Pennsylvania Avenue, NW
Washington, DC 20530-0001

SUPREMECTBRIEFS@USDOJ.GOV
Ph: 202-514-2217
Party name: United States


Other Attorneys
Amitabh Agarwal
Counsel of Record
Holland & Knight
315 South Calhoun Street
Suite 600
Tallahassee, FL 32301

Amit.Agarwal@hklaw.com
Ph: (850) 224-7000
Party name: George A. Callas and Mindy Herzfeld


Vikram David Amar
Counsel of Record
Attorney At Law
King Hill, 400 Mrak Hall Drive
Davis, CA 95616

vdamar@ucdavis.edu
Ph: (925) 858-8855
Party name: Professors Akhil Reed Amar and Vikram David Amar


Anastasia Paulinna Boden
Cato Institute
1000 Massachusetts Ave. NW
Washington, DC 20001

aboden@cato.org
Ph: 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
Ph: (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
Ph: 312-558-5600
Party name: Individual Taxpayers


Theodore Mark Cooperstein
Counsel of Record
Theodore Cooperstein PLLC
1888 Main Street
Suite C-203
Madison, MS 39110

ted@appealslawyer.us
Ph: 6013972471
Party name: Southern Policy Law Institute


Richard Michael Corn
Counsel of Record
Proskauer Rose LLP
Eleven Times Square
New York, NY 10036

rcorn@proskauer.com
Ph: 2129693553
Party name: The American College of Tax Counsel


David William Tod Daniels
Counsel of Record
Perkins Coie LLP
700 13th Street NW
Suite 800
Washington, DC 20005

DDaniels@perkinscoie.com
Ph: 2026546364
Party name: Tax Economists


Jeffrey Benjamin Dubner
Counsel of Record
Democracy Forward Foundation
P.O. Box 34553
Washington, DC 20043

Jdubner@democracyforward.org
Ph: (202) 448-9090
Party name: MAIN STREET ALLIANCE, SMALL BUSINESS MAJORITY, AND ANNE ZIMMERMAN


Lawrence S. Ebner
Counsel of Record
Atlantic Legal Foundation
1701 Pennsylvania Ave NW, Suite 200
Washington, DC 20006

lawrence.ebner@atlanticlegal.org
Ph: 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
Ph: (202) 261-3369
Party name: Americans for Tax Reform


Richard A. Epstein
Counsel of Record
16 Thomas Place
Norwalk, CT 06853

raepstein43@gmail.com
Ph: 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
Ph: 703-554-6100
Party name: Landmark Legal Foundation


Brianne Jenna Gorod
Counsel of Record
Constitutional Accountability Center
1200 18th Street, NW
Suite 501
Washington, DC 20036

BRIANNE@THEUSCONSTITUTION.ORG
Ph: 202 296 6889
Party name: John R. Brooks and David Gamage


Amandeep S. Grewal
Counsel of Record
University of Iowa College of Law
466 Boyd Law Building
Iowa City, IA 52246

agrewal@iowa.uiowa.edu
Ph: 3198498757
Party name: AMANDEEP S GREWAL


William A. Harvey
Counsel of Record
Klehr Harrison Harvey Branzburg LLP
1835 Market Street
Suite 1400
Philadelphia, PA 19103

wharvey@klehr.com
Ph: 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
Ph: (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
Ph: 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
Ph: 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
Ph: 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
Ph: 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
Ph: 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
Ph: 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
Ph: (202) 756-8000
Party name: The Manhattan Institute for Policy Research and Professors Erik M. Jensen and James W. Ely


Paul Robert Koster
Counsel of Record
Emory Law School Supreme Court Advocacy Program
1301 Clifton Road
Atlanta, GA 30322

PAUL.KOSTER@EMORY.EDU
Ph: 4047273957
Party name: Alex Zhang


Stephen Britton Land
Counsel of Record
Adler & Stachenfeld LLP
555 Madison Avenue
New York, NY 05053

sland@adstach.com
Ph: 9143166016
Party name: American Tax Policy Institute


Elbert Lin
Counsel of Record
Hunton Andrews Kurth LLP
951 E. Byrd Street
Riverfront Plaza, East Tower
Richmond, VA 23219-4074

ELIN@HUNTONAK.COM
Ph: 804-788-7202
Party name: Professors of Law and Linguistics in Support of Neither Party


Amy Lynn Marshak
Counsel of Record
Institute for Constitutional Advocacy & Protection
600 New Jersey Ave NW
Washington, DC 20001

as3397@georgetown.edu
Ph: 202-662-9075
Party name: Professors of Tax Law, Legal History, and Computational Science


Thomas Ryan McCarthy
Counsel of Record
Consovoy McCarthy PLLC
1600 Wilson Boulevard
Suite 700
Arlington, VA 22209

TOM@CONSOVOYMCCARTHY.COM
Ph: 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
Ph: 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
Ph: 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
Ph: (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
Ph: (614) 463-9441
Party name: The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc.


Alexander Westbrook Samuels
Counsel of Record
Arizona Attorney General's Office
2005 N. Central Ave.
Phoenix, AZ 85004

ALEXANDER.SAMUELS@AZAG.GOV
Ph: 602-542-4686
Party name: States of Arizona, California, Colorado, Connecticut, Hawai‘i, Illinois, Maine, Maryland, Michigan, Minnesota, New Jersey, New York, Oregon, Pennsylvania, Vermont, Washington, and the District of Columbia


Gene Clayton Schaerr
Counsel of Record
Schaerr | Jaffe
1717 K Street NW, Suite 900
Washington, DC 20006

GSCHAERR@SCHAERR-JAFFE.COM
Ph: 202-787-1060
Party name: Independent Women's Law Center


Lisa Hertzer Schertler
Counsel of Record
Schertler & Onorato, LLP
901 New York Avenue, N.W.
Suite 500 West
Washington, DC 20001

lschertler@schertlerlaw.com
Ph: 2026284199
Party name: L.E. Simmons


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
Ph: 3045582021
Party name: State of West Virginia and 16 Other States


Theodore Paul Seto
Counsel of Record
Loyola Law School
919 Albany Street
Los Angeles, CA 90015

tseto@lls.edu
Ph: 213-736-1154
Party name: Theodore P. Seto


Ilya Shapiro
Counsel of Record
Manhattan Institute
52 Vanderbilt Ave.
New York, NY 10017

ishapiro@manhattan-institute.org
Ph: 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
Ph: +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
Ph: 19493500700
Party name: Hank Adler


Kathryn Elizabeth Tarbert
Schaerr | Jaffe LLP
1717 K Street NW
Suite 900
Washington, DC 20006

ktarbert@schaerr-jaffe.com
Ph: 2027871060
Party name: Independent Women's Law Center


Jonathan Ellis Taylor
Counsel of Record
Gupta Wessler LLP
2001 K Street NW
Suite 850 North
Washington, DC 20006

JON@GUPTAWESSLER.COM
Ph: 2028881741
Party name: TAX LAW CENTER AT NYU LAW AND PROFESSORS ARI GLOGOWER, DAVID KAMIN, REBECCA KYSAR, AND DARIEN SHANSKE


Donald Bruce Tobin
Counsel of Record
University of Maryland
500 W. Baltimore Street
Baltimore, MD 21201

dtobin@law.umaryland.edu
Ph: 6143576656
Party name: Donald B. Tobin and Ellen P. Aprill


Gordon Dwyer Todd
Counsel of Record
Sidley Austin,LLP
1501 K Street, N.W.
Washington, DC 20005

GTODD@SIDLEY.COM
Ph: 2027368760
Party name: The Chamber of Commerce of the United States of America


Andrew Michael Weiner
Counsel of Record
Kostelanetz, LLP
601 New Jersey Ave., NW, Suite 260
Washington, DC 20001

aweiner@kostelanetz.com
Ph: 2027906999
Party name: Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells


Kelsi Stayart White
Counsel of Record
Ahmad, Zavitsanos and Mensing PLLC
1221 McKinney Street, Suite 2500
Houston, TX 77010

kwhite@azalaw.com
Ph: 7136551101
Party name: Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath


Philip Daniel Williamson
Counsel of Record
Taft Stettinius & Hollister LLP
425 Walnut Street, Suite 1800
Cincinnati, OH 45202

pwilliamson@taftlaw.com
Ph: 5133812838
Party name: Former Attorney General Edwin Meese III and Professors Steven G. Calabresi and Gary S. Lawson