Article: To Avoid the Moore Morass, the Court Should DIG It — But It Probably Won’t

Michael J. Graetz (Columbia Law School; Yale Law School) published a paper, To Avoid the Moore Morass, the Court Should DIG It— But it Probably Won’t, Columbia Public Law Research Paper No. 4631166, 2023. Provided below is an Abstract to the Paper:

In this article, Graetz examines several of the briefs filed in Moore and argues that regardless of who wins the case, there will be no good outcomes if the Supreme Court holds that realization is a constitutional requirement. This article is based on a presentation on Moore to the International Tax Policy Forum in Washington on October 20. It has been updated to reflect amicus briefs in support of the government that were filed by October 23.