Calabresi: Amar Brothers’ Moore Amicus Brief Ignores Constitution’s Plain Meaning To Justify Taxing Unrealized Gains

Steven Calabresi (Northwestern), The Amar Brief in Moore v. United States Should Not be Embraced: On December 5, 2023, the Supreme Court will hear oral argument in the most important federalism case since it upheld the constitutionality of President Obama’s Affordable Care Act. The case at issue – Moore v….