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

DateProceedings and Orders
Feb 21 2023Petition for a writ of certiorari filed. (Response due March 27, 2023)
PetitionCertificate of Word CountProof of Service
Mar 16 2023Motion to extend the time to file a response from March 27, 2023 to April 26, 2023, submitted to The Clerk.
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Mar 17 2023Motion to extend the time to file a response is granted and the time is extended to and including April 26, 2023.
Mar 27 2023Brief amicus curiae of Cato Institute filed.
Main DocumentProof of ServiceCertificate of Word Count
Mar 27 2023Brief amicus curiae of Landmark Legal Foundation filed.
Main DocumentProof of ServiceCertificate of Word Count
Mar 27 2023Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
Main DocumentProof of ServiceCertificate of Word Count
Mar 27 2023Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
Main DocumentCertificate of Word CountProof of Service
Mar 27 2023Brief amicus curiae of Southeastern Legal Foundation filed.
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Mar 27 2023Brief amicus curiae of The Buckeye Institute filed.
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Mar 27 2023Brief amici curiae of The Pacific Research Institute, et al. filed.
Main DocumentCertificate of Word CountProof of Service
Mar 27 2023Brief amicus curiae of Americans for Tax Reform filed.
Main DocumentCertificate of Word CountProof of Service
Apr 17 2023Motion to extend the time to file a response from April 26, 2023 to May 16, 2023, submitted to The Clerk.
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Apr 18 2023Motion to extend the time to file a response is granted and the time is further extended to and including May 16, 2023.
May 16 2023Brief of respondent United States in opposition filed.
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May 30 2023DISTRIBUTED for Conference of 6/15/2023.
May 30 2023Reply of petitioners Charles Moore, et al. filed. (Distributed)
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Jun 20 2023DISTRIBUTED for Conference of 6/22/2023.
Jun 26 2023Petition GRANTED.
Jul 10 2023Motion for an extension of time within which to file the briefs on the merits filed.
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Jul 10 2023Motion to dispense with printing the joint appendix filed by petitioner Charles G. Moore, et ux.
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Jul 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.
Aug 30 2023Brief of petitioners Charles G. Moore, et ux. filed.
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Sep 05 2023Brief amicus curiae of Professor Hank Adler filed.
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Sep 05 2023Brief amicus curiae of Southern Policy Law Institute filed.
Proof of ServiceCertificate of Word CountMain Document
Sep 05 2023Brief amici curiae of Stop Extraterritorial American Taxation and Association of Americans Resident Overseas filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amicus curiae of Independent Women's Law Center filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amicus curiae of Liberty Justice Center filed.
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Sep 06 2023Brief amicus curiae of Pacific Research Institute filed.
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Sep 06 2023Brief amicus curiae of Atlantic Legal Foundation filed.
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Sep 06 2023Brief amici curiae of West Virginia, et al. filed.
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Sep 06 2023Brief amicus curiae of Landmark Legal Foundation filed.
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Sep 06 2023Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amicus curiae of Cato Institute filed.
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Sep 06 2023Brief amicus curiae of Mark E. Berg filed.
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Sep 06 2023Brief amici curiae of Saving America's Family Enterprises, et al. filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amicus curiae of Philanthropy Roundtable filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amici curiae of Individual Taxpayers filed.
Main DocumentProof of ServiceCertificate of Word Count
Sep 06 2023Brief amicus curiae of Small Business and Entrepreneurship Council in support of neither party filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amici curiae of Professors of Law and Linguistics in support of neither party filed.
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Sep 06 2023Brief amicus curiae of Americans for Tax Reform filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amici curiae of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amicus curiae of FreedomWorks, Inc. filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Brief amici curiae of Southeastern Legal Foundation and Young America’s Foundation filed.
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Sep 06 2023Brief amici curiae of The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. filed.
Main DocumentCertificate of Word CountProof of Service
Sep 06 2023Amicus brief of National Taxpayers Union Foundation not accepted for filing. (Corrected version submitted September 11, 2023.)
Sep 06 2023Brief amicus curiae of National Taxpayers Union Foundation in support of neither party (September 7, 2023) filed.
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Sep 06 2023Brief amici curiae of Former Attorney General Edwin Meese III, et al. filed.
Main DocumentCertificate of Word CountProof of Service
Sep 08 2023Motion to dispense with printing the joint appendix filed by petitioners GRANTED. Statement of Justice Alito. (Detached Opinion)
Sep 08 2023Brief amicus curiae of Calvin H. Johnson filed.
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Oct 11 2023Brief amicus curiae of Theodore P. Seto filed.
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Oct 11 2023Brief amicus curiae of L.E. Simmons filed.
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Oct 12 2023SET FOR ARGUMENT on Tuesday, December 5, 2023.
Oct 16 2023Brief of respondent United States filed.
Proof of ServiceMain Document
Oct 17 2023Record requested from the United States Court of Appeals for the Ninth Circuit.
Oct 17 2023Record received from the United States Court of Appeals for the Ninth Circuit. The record is electronic and is available on PACER.
Oct 19 2023Brief amici curiae of Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells filed. (Distributed)
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Oct 19 2023Brief amicus curiae of American Tax Policy Institute filed. (Distributed)
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Oct 19 2023CIRCULATED
Oct 20 2023Brief amici curiae of Tax Professors Donald B. Tobin and Ellen P. Aprill filed. (Distributed)
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Oct 20 2023Brief amici curiae of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath filed. (Distributed)
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Oct 23 2023Brief amici curiae of John R. Brooks and David Gamage filed. (Distributed)
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Oct 23 2023Brief amicus curiae of Amandeep S. Grewal filed.(11/6/2023) (Distributed)
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Oct 23 2023Brief amici curiae of George A. Callas and Mindy Herzfeld filed. (Distributed)
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Oct 23 2023Brief amicus curiae of The American College of Tax Counsel filed. (Distributed)
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Oct 23 2023Brief amici curiae of Tax Economists filed. (Distributed)
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Oct 23 2023Brief amici curiae of Main Street Alliance, et al. filed. (Distributed)
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Oct 23 2023Brief amici curiae of Professors Akhil Reed Amar, et al. filed. (Distributed)
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Oct 23 2023Brief amici curiae of Tax Law Center at NYU Law, et al. filed. (Distributed)
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Oct 23 2023Brief amici curiae of Professors of Tax Law, Legal History, and Computational Science filed. (Distributed)
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Oct 23 2023Brief amicus curiae of Alex Zhang filed. (Distributed)
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Oct 23 2023Brief amici curiae of Arizona, et al. filed. (Distributed)
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Nov 15 2023Reply of petitioners Charles G. Moore, et ux. filed. (Distributed)
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Dec 05 2023Argued. For petitioners: Andrew M. Grossman, Washington, D. C. For respondent: Elizabeth B. Prelogar, Solicitor General, Department of Justice, Washington, D. C.
Jun 20 2024Adjudged to be AFFIRMED. Kavanaugh, J., delivered the opinion 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.
Jul 22 2024Judgment Issued.
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NAMEADDRESSPHONE
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 BodenCato 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		Theodore Cooperstein PLLC
1888 Main Street
Suite C-203
Madison, MS 39110

ted@appealslawyer.us		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 TarbertSchaerr | 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