Charles G. Moore, et ux., Petitioners v. United States

22-800 | Supreme Court of the United States

Interested in this case?

Request a Demo Track this case, and find millions of cases like it, let us show you how.
Filed Feb. 23, 2023
Original Case 20-36122
Last Updated: 1 month ago
Filing Date # Docket Text
7/22/202407-22-2024-Judgment_IssuedJudgment Issued.
    6/20/2024Opinion of the Court
    6/20/2024opinion 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.
    12/5/2023Argued. For petitioners: Andrew M. Grossman, Washington, D. C. For respondent: Elizabeth B. Prelogar, Solicitor General, Department of Justice, Washington, D. C.
    11/15/202311-15-2023-Reply_of_Charles_G_Moore_et_ux_submittedReply of Charles G. Moore, et ux. submitted.
      11/15/202311-15-2023-Reply_of_petitioners_Charles_G_Moore_etReply of petitioners Charles G. Moore, et ux. filed. (Distributed)
        10/24/202310-24-2023-Amicus_brief_of_Amandeep_S_GrewalAmicus brief of Amandeep S. Grewal submitted.
          10/23/202310-23-2023-Amicus_brief_of_George_A_Callas_andAmicus brief of George A. Callas and Mindy Herzfeld submitted.
            10/23/202310-23-2023-Amicus_brief_of_Tax_Economists_submittedAmicus brief of Tax Economists submitted.
              10/23/202310-23-2023-Amicus_brief_of_The_American_College_ofAmicus brief of The American College of Tax Counsel submitted.
                10/23/202310-23-2023-Amicus_brief_of_MAIN_STREET_ALLIANCEAmicus brief of MAIN STREET ALLIANCE, SMALL BUSINESS MAJORITY, AND ANNE ZIMMERMAN submitted.
                  10/23/202310-23-2023-Amicus_brief_of_John_R_Brooks_and_DavidAmicus brief of John R. Brooks and David Gamage submitted.
                    10/23/202310-23-2023-Amicus_brief_of_Professors_Akhil_ReedAmicus brief of Professors Akhil Reed Amar and Vikram David Amar submitted.
                      10/23/202310-23-2023-Amicus_brief_of_TAX_LAW_CENTER_AT_NYUAmicus brief of TAX LAW CENTER AT NYU LAW AND PROFESSORS ARI GLOGOWER, DAVID KAMIN, REBECCA KYSAR, AND DARIEN SHANSKE submitted.
                        10/23/202310-23-2023-Amicus_brief_of_States_of_ArizonaAmicus brief of 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 submitted.
                          10/23/202310-23-2023-Amicus_brief_of_Alex_Zhang_submittedAmicus brief of Alex Zhang submitted.
                            10/23/202310-23-2023-Amicus_brief_of_Professors_of_Tax_LawAmicus brief of Professors of Tax Law, Legal History, and Computational Science submitted.
                              10/23/202310-23-2023-Brief_amici_curiae_of_Arizona_et_alBrief amici curiae of Arizona, et al. filed. (Distributed)
                                10/23/202310-23-2023-Brief_amicus_curiae_of_Alex_Zhang_filedBrief amicus curiae of Alex Zhang filed. (Distributed)
                                  10/23/202310-23-2023-Brief_amici_curiae_of_Professors_of_TaxBrief amici curiae of Professors of Tax Law, Legal History, and Computational Science filed. (Distributed)
                                    10/23/202310-23-2023-Brief_amici_curiae_of_Tax_Law_Center_atBrief amici curiae of Tax Law Center at NYU Law, et al. filed. (Distributed)
                                      10/23/202310-23-2023-Brief_amici_curiae_of_Professors_AkhilBrief amici curiae of Professors Akhil Reed Amar, et al. filed. (Distributed)
                                        10/23/202310-23-2023-Brief_amici_curiae_of_Main_StreetBrief amici curiae of Main Street Alliance, et al. filed. (Distributed)
                                          10/23/202310-23-2023-Brief_amici_curiae_of_Tax_EconomistsBrief amici curiae of Tax Economists filed. (Distributed)
                                            10/23/202310-23-2023-Brief_amicus_curiae_of_The_AmericanBrief amicus curiae of The American College of Tax Counsel filed. (Distributed)
                                              10/23/202310-23-2023-Brief_amici_curiae_of_George_A_CallasBrief amici curiae of George A. Callas and Mindy Herzfeld filed. (Distributed)
                                                10/23/202310-23-2023-Brief_amicus_curiae_of_Amandeep_S_GrewalBrief amicus curiae of Amandeep S. Grewal filed.(11/6/2023) (Distributed)
                                                  10/23/202310-23-2023-Brief_amici_curiae_of_John_R_Brooks_andBrief amici curiae of John R. Brooks and David Gamage filed. (Distributed)
                                                    10/20/202310-20-2023-Amicus_brief_of_Donald_B_Tobin_and_EllenAmicus brief of Donald B. Tobin and Ellen P. Aprill submitted.
                                                      10/20/202310-20-2023-Amicus_brief_of_Professors_BruceAmicus brief of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath submitted.
                                                        10/20/202310-20-2023-Brief_amicus_curiae_of_Tax_ProfessorsBrief amicus curiae of Tax Professors Donald B. Tobin and Ellen P. Aprill filed. (Distributed)
                                                          10/20/202310-20-2023-Brief_amici_curiae_of_Professors_BruceBrief amici curiae of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath filed. (Distributed)
                                                            10/20/202310-20-2023-Brief_amici_curiae_of_Tax_ProfessorsBrief amici curiae of Tax Professors Donald B. Tobin and Ellen P. Aprill filed. (Distributed)
                                                              10/19/202310-19-2023-Amicus_brief_of_Reuven_Avi-Yonah_ClintonAmicus brief of Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells submitted.
                                                                10/19/202310-19-2023-Amicus_brief_of_American_Tax_PolicyAmicus brief of American Tax Policy Institute submitted.
                                                                  10/19/2023CIRCULATED
                                                                  10/19/202310-19-2023-Brief_amicus_curiae_of_American_TaxBrief amicus curiae of American Tax Policy Institute filed. (Distributed)
                                                                    10/19/202310-19-2023-Brief_amici_curiae_of_Reuven_Avi-YonahBrief amici curiae of Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells filed. (Distributed)
                                                                      10/17/2023Record requested from the United States Court of Appeals for the Ninth Circuit.
                                                                      10/17/2023Record requested from the United States Court of Appeals for the Ninth Circuit.
                                                                      10/16/202310-16-2023-Brief_of_United_States_submittedBrief of United States submitted.
                                                                        10/16/2023
                                                                          10/12/2023SET FOR ARGUMENT on Tuesday, December 5, 2023.
                                                                          10/11/202310-11-2023-Amicus_brief_of_LE_Simmons_submittedAmicus brief of L.E. Simmons submitted.
                                                                            10/11/202310-11-2023-Amicus_brief_of_Theodore_P_SetoAmicus brief of Theodore P. Seto submitted.
                                                                              10/11/202310-11-2023-Brief_amicus_curiae_of_LE_Simmons_filedBrief amicus curiae of L.E. Simmons filed.
                                                                                10/11/202310-11-2023-Brief_amicus_curiae_of_Theodore_P_SetoBrief amicus curiae of Theodore P. Seto filed.
                                                                                  9/8/2023Opinion of the Court
                                                                                  9/8/2023Opinion)
                                                                                  9/8/2023
                                                                                    9/8/2023
                                                                                      9/8/2023Motion to dispense with printing the joint appendix filed by petitioners GRANTED. Statement of Justice Alito. (Detached Opinion)
                                                                                      9/7/202309-07-2023-Amicus_brief_of_National_Taxpayers_UnionAmicus brief of National Taxpayers Union Foundation submitted.
                                                                                        9/6/202309-06-2023-Amicus_brief_of_Landmark_LegalAmicus brief of Landmark Legal Foundation submitted.
                                                                                          9/6/202309-06-2023-Amicus_brief_of_State_of_West_VirginiaAmicus brief of State of West Virginia and 16 Other States submitted.
                                                                                            9/6/202309-06-2023-Amicus_brief_of_Cato_Institute_submittedAmicus brief of Cato Institute submitted.
                                                                                              9/6/202309-06-2023-Amicus_brief_of_Pacific_ResearchAmicus brief of Pacific Research Institute submitted.
                                                                                                9/6/202309-06-2023-Amicus_brief_of_Liberty_Justice_CenterAmicus brief of Liberty Justice Center submitted.
                                                                                                  9/6/202309-06-2023-Amicus_brief_of_Philanthropy_RoundtableAmicus brief of Philanthropy Roundtable submitted.
                                                                                                    9/6/202309-06-2023-Amicus_brief_of_The_Manhattan_InstituteAmicus brief of The Manhattan Institute for Policy Research and Professors Erik M. Jensen and James W. Ely submitted.
                                                                                                      9/6/202309-06-2023-Amicus_brief_of_Independent_Womens_LawAmicus brief of Independent Women's Law Center submitted.
                                                                                                        9/6/202309-06-2023-Amicus_brief_of_Mark_E_Berg_submittedAmicus brief of Mark E. Berg submitted.
                                                                                                          9/6/202309-06-2023-Amicus_brief_of_Saving_Americas_FamilyAmicus brief of Saving America's Family Enterprises and Former Senator John Breaux submitted.
                                                                                                            9/6/202309-06-2023-Amicus_brief_of_Atlantic_LegalAmicus brief of Atlantic Legal Foundation submitted.
                                                                                                              9/6/202309-06-2023-Amicus_brief_of_The_Chamber_of_CommerceAmicus brief of The Chamber of Commerce of the United States of America submitted.
                                                                                                                9/6/202309-06-2023-Amicus_brief_of_Individual_TaxpayersAmicus brief of Individual Taxpayers submitted.
                                                                                                                  9/6/202309-06-2023-Amicus_brief_of_Professors_of_Law_andAmicus brief of Professors of Law and Linguistics in Support of Neither Party submitted.
                                                                                                                    9/6/202309-06-2023-Amicus_brief_of_Small_Business_andAmicus brief of Small Business and Entrepreneurship Council submitted.
                                                                                                                      9/6/202309-06-2023-Amicus_brief_of_Southeastern_LegalAmicus brief of Southeastern Legal Foundation and Young America’s Foundation submitted.
                                                                                                                        9/6/202309-06-2023-Amicus_brief_of_Former_Attorney_GeneralAmicus brief of Former Attorney General Edwin Meese III and Professors Steven G. Calabresi and Gary S. Lawson submitted.
                                                                                                                          9/6/202309-06-2023-Amicus_brief_of_Americans_for_Tax_ReformAmicus brief of Americans for Tax Reform submitted.
                                                                                                                            9/6/202309-06-2023-Amicus_brief_of_The_Buckeye_InstituteAmicus brief of The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. submitted.
                                                                                                                              9/6/202309-06-2023-Amicus_brief_of_FreedomWorks_IncAmicus brief of FreedomWorks, Inc. submitted.
                                                                                                                                9/6/202309-06-2023-Amicus_brief_of_Sixteenth_AmendmentAmicus brief of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz submitted.
                                                                                                                                  9/6/202309-06-2023-Brief_amici_curiae_of_Former_AttorneyBrief amici curiae of Former Attorney General Edwin Meese III, et al. filed.
                                                                                                                                    9/6/202309-06-2023-Brief_amicus_curiae_of_NationalBrief amicus curiae of National Taxpayers Union Foundation in support of neither party(Sept. 7, 2023) filed.
                                                                                                                                      9/6/2023Amicus brief of National Taxpayers Union Foundation submitted.
                                                                                                                                      9/6/202309-06-2023-Brief_amici_curiae_of_The_BuckeyeBrief amici curiae of The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. filed.
                                                                                                                                        9/6/202309-06-2023-Brief_amici_curiae_of_Southeastern_LegalBrief amici curiae of Southeastern Legal Foundation and Young America’s Foundation filed.
                                                                                                                                          9/6/202309-06-2023-Brief_amicus_curiae_of_FreedomWorks_IncBrief amicus curiae of FreedomWorks, Inc. filed.
                                                                                                                                            9/6/202309-06-2023-Brief_amici_curiae_of_SixteenthBrief amici curiae of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz filed.
                                                                                                                                              9/6/202309-06-2023-Brief_amicus_curiae_of_Americans_for_TaxBrief amicus curiae of Americans for Tax Reform filed.
                                                                                                                                                9/6/202309-06-2023-Brief_amici_curiae_of_Professors_of_LawBrief amici curiae of Professors of Law and Linguistics in Support of Neither Party filed.
                                                                                                                                                  9/6/202309-06-2023-Brief_amicus_curiae_of_Small_BusinessBrief amicus curiae of Small Business and Entrepreneurship Council in support of neither party filed.
                                                                                                                                                    9/6/202309-06-2023-Brief_amici_curiae_of_IndividualBrief amici curiae of Individual Taxpayers filed.
                                                                                                                                                      9/6/202309-06-2023-Brief_amicus_curiae_of_The_Chamber_ofBrief amicus curiae of The Chamber of Commerce of the United States of America filed.
                                                                                                                                                        9/6/202309-06-2023-Brief_amicus_curiae_of_PhilanthropyBrief amicus curiae of Philanthropy Roundtable filed.
                                                                                                                                                          9/6/202309-06-2023-Brief_amici_curiae_of_Saving_AmericasBrief amici curiae of Saving America's Family Enterprises, et al. filed.
                                                                                                                                                            9/6/202309-06-2023-Brief_amicus_curiae_of_Mark_E_Berg_filedBrief amicus curiae of Mark E. Berg filed.
                                                                                                                                                              9/6/202309-06-2023-Brief_amicus_curiae_of_Cato_InstituteBrief amicus curiae of Cato Institute filed.
                                                                                                                                                                9/6/202309-06-2023-Brief_amici_curiae_of_The_ManhattanBrief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
                                                                                                                                                                  9/6/202309-06-2023-Brief_amicus_curiae_of_Landmark_LegalBrief amicus curiae of Landmark Legal Foundation filed.
                                                                                                                                                                    9/6/202309-06-2023-Brief_amici_curiae_of_West_Virginia_etBrief amici curiae of West Virginia, et al. filed.
                                                                                                                                                                      9/6/202309-06-2023-Brief_amicus_curiae_of_Atlantic_LegalBrief amicus curiae of Atlantic Legal Foundation filed.
                                                                                                                                                                        9/6/202309-06-2023-Brief_amicus_curiae_of_Pacific_ResearchBrief amicus curiae of Pacific Research Institute filed.
                                                                                                                                                                          9/6/202309-06-2023-Brief_amicus_curiae_of_Liberty_JusticeBrief amicus curiae of Liberty Justice Center filed.
                                                                                                                                                                            9/6/202309-06-2023-Brief_amicus_curiae_of_IndependentBrief amicus curiae of Independent Women's Law Center filed.
                                                                                                                                                                              9/5/202309-05-2023-Brief_amici_curiae_of_StopBrief amici curiae of Stop Extraterritorial American Taxation and Association of Americans Resident Overseas filed.
                                                                                                                                                                                9/5/202309-05-2023-Brief_amicus_curiae_of_Southern_PolicyBrief amicus curiae of Southern Policy Law Institute filed.
                                                                                                                                                                                  9/5/202309-05-2023-Brief_amicus_curiae_of_Professor_HankBrief amicus curiae of Professor Hank Adler filed.
                                                                                                                                                                                    8/30/202308-30-2023-Brief_of_petitioners_Charles_G_Moore_etBrief of petitioners Charles G. Moore, et ux. filed.
                                                                                                                                                                                      7/18/2023Motion 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.
                                                                                                                                                                                      7/10/202307-10-2023-Motion_to_dispense_with_printing_theMotion to dispense with printing the joint appendix filed by petitioner Charles G. Moore, et ux.
                                                                                                                                                                                        7/10/202307-10-2023-Motion_for_an_extension_of_time_withinMotion for an extension of time within which to file the briefs on the merits filed.
                                                                                                                                                                                          6/26/2023Petition GRANTED.
                                                                                                                                                                                          6/20/2023DISTRIBUTED for Conference of 6/22/2023.
                                                                                                                                                                                          5/30/202305-30-2023-Reply_of_petitioners_Charles_Moore_et_alReply of petitioners Charles Moore, et al. filed. (Distributed)
                                                                                                                                                                                            5/30/2023DISTRIBUTED for Conference of 6/15/2023.
                                                                                                                                                                                            5/16/2023
                                                                                                                                                                                              4/18/2023Motion to extend the time to file a response is granted and the time is further extended to and including May 16, 2023.
                                                                                                                                                                                              4/17/202304-17-2023-Motion_to_extend_the_time_to_file_aMotion to extend the time to file a response from April 26, 2023 to May 16, 2023, submitted to The Clerk.
                                                                                                                                                                                                3/27/202303-27-2023-Brief_amicus_curiae_of_Americans_for_TaxBrief amicus curiae of Americans for Tax Reform filed.
                                                                                                                                                                                                  3/27/202303-27-2023-Brief_amici_curiae_of_The_PacificBrief amici curiae of The Pacific Research Institute, et al. filed.
                                                                                                                                                                                                    3/27/202303-27-2023-Brief_amicus_curiae_of_The_BuckeyeBrief amicus curiae of The Buckeye Institute filed.
                                                                                                                                                                                                      3/27/202303-27-2023-Brief_amicus_curiae_of_SoutheasternBrief amicus curiae of Southeastern Legal Foundation filed.
                                                                                                                                                                                                        3/27/202303-27-2023-Brief_amici_curiae_of_The_ManhattanBrief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
                                                                                                                                                                                                          3/27/202303-27-2023-Brief_amicus_curiae_of_The_Chamber_ofBrief amicus curiae of The Chamber of Commerce of the United States of America filed.
                                                                                                                                                                                                            3/27/202303-27-2023-Brief_amicus_curiae_of_Landmark_LegalBrief amicus curiae of Landmark Legal Foundation filed.
                                                                                                                                                                                                              3/27/202303-27-2023-Brief_amicus_curiae_of_Cato_InstituteBrief amicus curiae of Cato Institute filed.
                                                                                                                                                                                                                3/17/2023Motion to extend the time to file a response is granted and the time is extended to and including April 26, 2023.
                                                                                                                                                                                                                3/16/202303-16-2023-Motion_to_extend_the_time_to_file_aMotion to extend the time to file a response from March 27, 2023 to April 26, 2023, submitted to The Clerk.
                                                                                                                                                                                                                  2/21/202302-21-2023-Petition_for_a_writ_of_certiorari_filedPetition for a writ of certiorari filed. (Response due March 27, 2023)