Where's the line? The question Moore refused to answer

Most constitutional arguments happen in law schools and appellate briefs. This one happened in my clients’ portfolios.

Moore v. United States, decided by the Supreme Court in June 2024, asked a question that sounds technical and isn’t: can the federal government tax income that has never been received? The case involved Charles and Kathleen Moore, who held a minority stake in KisanKraft Machine Tools Private Limited, an American-controlled corporation based in Bangalore, India.