SCOTUS Monday

This morning the U.S. Supreme Court issued an orders list. One tax case was taken up for full briefing and argument, Moore v. United States, No. 22-800.

No criminal or related cases were taken up. Opinions are expected tomorrow.

Unlike the usual tax case, Moore is interesting. It involves the definition of “income” for the Sixteenth Amendment, the amendment that made an exception to the clause of the original Constitution that limits the ability of the federal government to impose “direct tax[es].”