Most of the Supreme Court expressed skepticism Tuesday about a challenge to the constitutionality of a 2017 tax provision that could have far-reaching effects on the U.S. tax code.
The justices focused on those potential consequences through much of the two-hour oral arguments in the case, in which Charles and Kathleen Moore challenge a roughly $15,000 tax bill tied to their shares in a company in India.
The case turns on how the court handles the definition of “income” under the 16th Amendment to the Constitution, passed in response to an 1890s decision by the Supreme Court invalidating the first income taxes. The justices will decide the case before the conclusion of their term at the end of June.
