Row 51481

Row ID: 51481 | Dataset Entry | Axioma AXP Content Repository

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While it's only as persuasive as you'd like it to be, the United States' position in this case seems to be that the 16th amendment's use of the word "income" does not necessarily mean "realized gains." The idea of realized gains are a product of the tax code (which i'm sure you know as you say you're a lawyer). Lower court seemed to agree with the US opinion.

US Brief in Moore: [https://www.supremecourt.gov/DocketPDF/22/22-800/267027/20230516164014148\_22-800%20Moore%20v.%20USA.pdf](https://www.supremecourt.gov/DocketPDF/22/22-800/267027/20230516164014148_22-800%20Moore%20v.%20USA.pdf)

FieldValue
text While it's only as persuasive as you'd like it to be, the United States' position in this case seems to be that the 16th amendment's use of the word "income" does not necessarily mean "realized gains." The idea of realized gains are a product of the tax code (which i'm sure you know as you say you're a lawyer). Lower court seemed to agree with the US opinion. US Brief in Moore: [https://www.supremecourt.gov/DocketPDF/22/22-800/267027/20230516164014148\_22-800%20Moore%20v.%20USA.pdf](https://ww…
label r/economics
dataType comment
communityName r/Economics
datetime 2024-05-22
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Raw Record

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  "text": "While it's only as persuasive as you'd like it to be, the United States' position in this case seems to be that the 16th amendment's use of the word \"income\" does not necessarily mean \"realized gains.\" The idea of realized gains are a product of the tax code (which i'm sure you know as you say you're a lawyer). Lower court seemed to agree with the US opinion. \n\nUS Brief in Moore: [https://www.supremecourt.gov/DocketPDF/22/22-800/267027/20230516164014148\\_22-800%20Moore%20v.%20USA.pdf](https://www.supremecourt.gov/DocketPDF/22/22-800/267027/20230516164014148_22-800%20Moore%20v.%20USA.pdf)",
  "label": "r/economics",
  "dataType": "comment",
  "communityName": "r/Economics",
  "datetime": "2024-05-22",
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