Argued

No. 22-800

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

from the United States Court of Appeals for the Ninth Circuit

See other cases from the Ninth Circuit.

Docket Entries

Argued. For petitioners: Andrew M. Grossman, Washington, D. C. For respondent: Elizabeth B. Prelogar, Solicitor General, Department of Justice, Washington, D. C.

Reply of petitioners Charles G. Moore, et ux. filed. (Distributed)

Brief amicus curiae of Alex Zhang filed. (Distributed)

Brief amici curiae of Professors of Tax Law, Legal History, and Computational Science filed. (Distributed)

Brief amici curiae of Tax Law Center at NYU Law, et al. filed. (Distributed)

Brief amici curiae of Professors Akhil Reed Amar, et al. filed. (Distributed)

Brief amici curiae of Main Street Alliance, et al. filed. (Distributed)

Brief amici curiae of Tax Economists filed. (Distributed)

Brief amicus curiae of The American College of Tax Counsel filed. (Distributed)

Brief amici curiae of George A. Callas and Mindy Herzfeld filed. (Distributed)

Brief amici curiae of John R. Brooks and David Gamage filed. (Distributed)

Brief amicus curiae of Amandeep S. Grewal filed.(11/6/2023) (Distributed)

Brief amici curiae of Arizona, et al. filed. (Distributed)

Brief amici curiae of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath filed. (Distributed)

Brief amici curiae of Tax Professors Donald B. Tobin and Ellen P. Aprill filed. (Distributed)

Brief amicus curiae of American Tax Policy Institute filed. (Distributed)

Brief amici curiae of Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells filed. (Distributed)

CIRCULATED

Record requested from the United States Court of Appeals for the Ninth Circuit.

Record received from the United States Court of Appeals for the Ninth Circuit. The record is electronic and is available on PACER.

Brief of respondent United States filed.

SET FOR ARGUMENT on Tuesday, December 5, 2023.

Brief amicus curiae of L.E. Simmons filed.

Brief amicus curiae of Theodore P. Seto filed.

Brief amicus curiae of Calvin H. Johnson filed.

Motion to dispense with printing the joint appendix filed by petitioners GRANTED. Statement of Justice Alito. (Detached Opinion)

Brief amicus curiae of Atlantic Legal Foundation filed.

Brief amicus curiae of National Taxpayers Union Foundation in support of neither party (September 7, 2023) filed.

Amicus brief of National Taxpayers Union Foundation not accepted for filing. (Corrected version submitted September 11, 2023.)

Brief amici curiae of Professors of Law and Linguistics in support of neither party filed.

Brief amici curiae of Former Attorney General Edwin Meese III, et al. filed.

Brief amici curiae of The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. filed.

Brief amici curiae of Southeastern Legal Foundation and Young America’s Foundation filed.

Brief amicus curiae of FreedomWorks, Inc. filed.

Brief amici curiae of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz filed.

Brief amicus curiae of Americans for Tax Reform filed.

Brief amicus curiae of Small Business and Entrepreneurship Council in support of neither party filed.

Brief amici curiae of Individual Taxpayers filed.

Brief amicus curiae of The Chamber of Commerce of the United States of America filed.

Brief amicus curiae of Philanthropy Roundtable filed.

Brief amici curiae of Saving America's Family Enterprises, et al. filed.

Brief amicus curiae of Mark E. Berg filed.

Brief amicus curiae of Cato Institute filed.

Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.

Brief amicus curiae of Landmark Legal Foundation filed.

Brief amici curiae of West Virginia, et al. filed.

Brief amicus curiae of Pacific Research Institute filed.

Brief amicus curiae of Liberty Justice Center filed.

Brief amicus curiae of Independent Women's Law Center filed.

Brief amici curiae of Stop Extraterritorial American Taxation and Association of Americans Resident Overseas filed.

Brief amicus curiae of Southern Policy Law Institute filed.

Brief amicus curiae of Professor Hank Adler filed.

Brief of petitioners Charles G. Moore, et ux. filed.

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.

Motion to dispense with printing the joint appendix filed by petitioner Charles G. Moore, et ux.

Motion for an extension of time within which to file the briefs on the merits filed.

Petition GRANTED.

DISTRIBUTED for Conference of 6/22/2023.

Reply of petitioners Charles Moore, et al. filed. (Distributed)

DISTRIBUTED for Conference of 6/15/2023.

Brief of respondent United States in opposition filed.

Brief amicus curiae of Americans for Tax Reform filed.

Brief amici curiae of The Pacific Research Institute, et al. filed.

Brief amicus curiae of The Buckeye Institute filed.

Brief amicus curiae of Southeastern Legal Foundation filed.

Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.

Brief amicus curiae of The Chamber of Commerce of the United States of America filed.

Brief amicus curiae of Landmark Legal Foundation filed.

Brief amicus curiae of Cato Institute filed.

Motion to extend the time to file a response is granted and the time is extended to and including April 26, 2023.

Motion to extend the time to file a response from March 27, 2023 to April 26, 2023, submitted to The Clerk.

Petition for a writ of certiorari filed. (Response due March 27, 2023)

Parties

Charles G. Moore, et ux., Petitioner, represented by Andrew Michael Grossman

United States, Respondent, represented by Elizabeth B. Prelogar

Amici Curiae

Alex Zhang, Amicus Curiae, represented by Paul Robert Koster

AMANDEEP S GREWAL, Amicus Curiae, represented by Amandeep S. Grewal

Americans for Tax Reform, Amicus Curiae, represented by Steven Andrew Engel

American Tax Policy Institute, Amicus Curiae, represented by Stephen Britton Land

Atlantic Legal Foundation, Amicus Curiae, represented by Lawrence S. Ebner

Calvin H, Johnson, Amicus Curiae, represented by Calvin Harsha Johnson

Cato Institute, Amicus Curiae, represented by Anastasia Paulinna Boden

Cato Institute, Amicus Curiae, represented by Clark M. Neily III

Donald B. Tobin and Ellen P. Aprill, Amicus Curiae, represented by Donald Bruce Tobin

Former Attorney General Edwin Meese III and Professors Steven G. Calabresi and Gary S. Lawson, Amicus Curiae, represented by Philip Daniel Williamson

FreedomWorks, Inc., Amicus Curiae, represented by Richard A. Epstein

George A. Callas and Mindy Herzfeld, Amicus Curiae, represented by Amitabh Agarwal

Hank Adler, Amicus Curiae, represented by Madison S. Spach Jr.

Independent Women's Law Center, Amicus Curiae, represented by Gene Clayton Schaerr

Independent Women's Law Center, Amicus Curiae, represented by Kathryn Elizabeth Tarbert

Individual Taxpayers, Amicus Curiae, represented by Linda T. Coberly

John R. Brooks and David Gamage, Amicus Curiae, represented by Brianne Jenna Gorod

Landmark Legal Foundation, Amicus Curiae, represented by Matthew Conrad Forys

L.E. Simmons, Amicus Curiae, represented by Lisa Hertzer Schertler

Liberty Justice Center, Amicus Curiae, represented by Jacob H. Huebert

MAIN STREET ALLIANCE, SMALL BUSINESS MAJORITY, AND ANNE ZIMMERMAN, Amicus Curiae, represented by Jeffrey Benjamin Dubner

Mark E. Berg, Amicus Curiae, represented by William A. Harvey

National Taxpayers Union Foundation, Amicus Curiae, represented by Joseph Darcy Henchman

Pacific Research Institute, Amicus Curiae, represented by Erik S. Jaffe

Philanthropy Roundtable, Amicus Curiae, represented by Ilya Shapiro

Professors Akhil Reed Amar and Vikram David Amar, Amicus Curiae, represented by Vikram David Amar

Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath, Amicus Curiae, represented by Kelsi Stayart White

Professors of Law and Linguistics in Support of Neither Party, Amicus Curiae, represented by Elbert Lin

Professors of Tax Law, Legal History, and Computational Science, Amicus Curiae, represented by Amy Lynn Marshak

Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells, Amicus Curiae, represented by Andrew Michael Weiner

Saving America's Family Enterprises and Former Senator John Breaux, Amicus Curiae, represented by Neal Kumar Katyal

Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz, Amicus Curiae, represented by William Emerson Jacobs

Small Business and Entrepreneurship Council, Amicus Curiae, represented by Jonathan Charles Bond

Southeastern Legal Foundation, Amicus Curiae, represented by Thomas Ryan McCarthy

Southeastern Legal Foundation and Young America’s Foundation, Amicus Curiae, represented by Thomas Ryan McCarthy

Southern Policy Law Institute, Amicus Curiae, represented by Theodore Mark Cooperstein

State of West Virginia and 16 Other States, Amicus Curiae, represented by Lindsay Sara See

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, Amicus Curiae, represented by Alexander Westbrook Samuels

Stop Extraterritorial American Taxation and Association of Americans Resident Overseas, Amicus Curiae, represented by Laura Jane Snyder

Tax Economists, Amicus Curiae, represented by David William Tod Daniels

TAX LAW CENTER AT NYU LAW AND PROFESSORS ARI GLOGOWER, DAVID KAMIN, REBECCA KYSAR, AND DARIEN SHANSKE, Amicus Curiae, represented by Jonathan Ellis Taylor

The American College of Tax Counsel, Amicus Curiae, represented by Richard Michael Corn

The Buckeye Institute, Amicus Curiae, represented by Larry James Obhof Jr.

The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc., Amicus Curiae, represented by Larry James Obhof Jr.

The Chamber of Commerce of the United States of America, Amicus Curiae, represented by Gordon Dwyer Todd

The Manhattan Institute for Policy Research and Professors Erik M. Jensen and James W. Ely, Amicus Curiae, represented by Michael B. Kimberly

Theodore P. Seto, Amicus Curiae, represented by Theodore Paul Seto

The Pacific Research Institute and Professor Hank Adler, Amicus Curiae, represented by Erik S. Jaffe

 
Last updated: July 15, 2024