Taxpayer’s Reply Brief In Moore v. United States: ‘Macomber Decided The Question Of Realization, Decided It Correctly, And That Holding Remains Good Law’

Following up on my previous post, Tax Prof Amicus Briefs In Moore v. United States: 23 For Government, 1 For Taxpayer: Reply Brief For Petitioners, Moore v. United States, No. 22-800 (Nov. 15, 2023): The 110 years since adoption of the Sixteenth Amendment have been marked by the unrelenting growth…