The Atlantic

The Supreme Court Takes On Yet Another Made-Up Controversy

The issue teed up in Moore v. United States may be so intellectually stimulating that nobody seems to have noticed that the case has been fundamentally misframed.
Source: Illustration by Matteo Giuseppe Pani. Source: Getty.

The Supreme Court rarely hears tax cases, and tax cases rarely threaten to affect the public at large. , to be argued tomorrow, is that rare exception. The case raises an issue at once beguilingly simple and oddly difficult: What does mean? This is a question with ramifications for virtually every area of American taxation; depending on how the Court answers it, could produce a chaotic ruling that casts constitutional doubt on huge swaths of the tax system. But it’s also a question that the Court doesn’t need to answer, and one that it shouldn’t. The issue teed up in may be so intellectually stimulating that nobody seems to have noticed

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