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Docket for 22-800

	Search documents in this case:
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
Discretionary Court Decision Date:

Questions Presented

Date	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.
	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 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.
	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 Document Proof 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 Document Proof of Service Certificate 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 Document Proof 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 Document Certificate of Word Count Proof of Service
Sep 05 2023	Brief amicus curiae of Professor Hank Adler filed.
	Main Document Certificate of Word Count Proof of Service
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.
	Main Document Certificate of Word Count Proof of Service
Sep 06 2023	Brief amicus curiae of Pacific Research Institute filed.
	Main Document Certificate of Word Count Proof of Service
Sep 06 2023	Brief amicus curiae of Atlantic Legal Foundation filed.
	Main Document Certificate of Word Count Proof of Service
Sep 06 2023	Brief amici curiae of West Virginia, et al. filed.
	Main Document Certificate of Word Count Proof of Service
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.
	Main Document Certificate of Word Count Proof of Service
Sep 06 2023	Brief amicus curiae of Mark E. Berg filed.
	Main Document Certificate of Word Count Proof of Service
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.
	Main Document Certificate of Word Count Proof of Service
Sep 06 2023	Brief amici curiae of Professors of Law and Linguistics in support of neither party filed.
	Main Document Certificate of Word Count Proof of Service
Sep 06 2023	Brief amicus curiae of Americans for Tax Reform filed.
	Main Document Certificate of Word Count Proof of Service
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.
	Main Document Certificate of Word Count Proof of Service
Sep 06 2023	Brief amici curiae of Former Attorney General Edwin Meese III, et al. filed.
	Main Document Certificate of Word Count Proof 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 Document Proof of Service Certificate of Word Count
Oct 11 2023	Brief amicus curiae of Theodore P. Seto filed.
	Main Document Proof of Service Certificate of Word Count
Oct 11 2023	Brief amicus curiae of L.E. Simmons filed.
	Main Document Certificate of Word Count Proof of Service
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)
	Main Document Certificate of Word Count Proof of Service
Oct 20 2023	Brief amici curiae of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Oct 23 2023	Brief amici curiae of John R. Brooks and David Gamage filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Oct 23 2023	Brief amicus curiae of Amandeep S. Grewal filed.(11/6/2023) (Distributed)
	Main Document Certificate of Word Count Proof of Service
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)
	Main Document Certificate of Word Count Proof of Service
Oct 23 2023	Brief amici curiae of Tax Economists filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Oct 23 2023	Brief amici curiae of Main Street Alliance, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Oct 23 2023	Brief amici curiae of Professors Akhil Reed Amar, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Oct 23 2023	Brief amici curiae of Tax Law Center at NYU Law, et al. filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Oct 23 2023	Brief amici curiae of Professors of Tax Law, Legal History, and Computational Science filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Oct 23 2023	Brief amicus curiae of Alex Zhang filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Oct 23 2023	Brief amici curiae of Arizona, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Nov 15 2023	Reply of petitioners Charles G. Moore, et ux. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
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.

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
Amitabh Agarwal Counsel of Record	Holland & Knight 315 South Calhoun Street Suite 600 Tallahassee, FL 32301 Amit.Agarwal@hklaw.com	(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	(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	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
Richard Michael Corn Counsel of Record	Proskauer Rose LLP Eleven Times Square New York, NY 10036 rcorn@proskauer.com	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	2026546364
Party name: Tax Economists
Jeffrey Benjamin Dubner Counsel of Record	Democracy Forward Foundation P.O. Box 34553 Washington, DC 20043 Jdubner@democracyforward.org	(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	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
Brianne Jenna Gorod Counsel of Record	Constitutional Accountability Center 1200 18th Street, NW Suite 501 Washington, DC 20036 BRIANNE@THEUSCONSTITUTION.ORG	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	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	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
Paul Robert Koster Counsel of Record	Emory Law School Supreme Court Advocacy Program 1301 Clifton Road Atlanta, GA 30322 PAUL.KOSTER@EMORY.EDU	4047273957
Party name: Alex Zhang
Stephen Britton Land Counsel of Record	Adler & Stachenfeld LLP 555 Madison Avenue New York, NY 05053 sland@adstach.com	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	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	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	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.
Alexander Westbrook Samuels Counsel of Record	Arizona Attorney General's Office 2005 N. Central Ave. Phoenix, AZ 85004 ALEXANDER.SAMUELS@AZAG.GOV	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	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	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	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	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	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	Schaerr \| Jaffe LLP 1717 K Street NW Suite 900 Washington, DC 20006 ktarbert@schaerr-jaffe.com	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	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	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	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	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	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	5133812838
Party name: Former Attorney General Edwin Meese III and Professors Steven G. Calabresi and Gary S. Lawson