On December 5, 2023, the Supreme Court will hear oral argument in Moore v. United States. At issue is whether the 16th Amendment authorizes Congress to tax unrealized sums without apportionment among the states.

Professor James W. Ely and Professor Calvin H. Johnson joined us to discuss their amicus briefs examining the original public meaning of the taxing power and apportionment. The discussion was moderated by Elizabeth H. Slattery, Director of Constitutional Scholarship at Pacific Legal Foundation.