I am posting this entry for its author, Professor Steven Calabesi:
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. United States – raises two vital matters:
1) Can Congress tax unrealized capital gains, as Yale Law Professor Bruce Ackerman argues in an amicus brief; and
