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U.S. Supreme Court

Case Status

Docket Number

Term

2023 Term

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Questions Presented

Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states.

Case Updates

Supreme Court upholds the Mandatory Repatriation Tax but declines to decide whether realization is a constitutional requirement under the Sixteenth Amendment

June 20, 2024

Opinion

U.S. Chamber files amicus brief urging Supreme Court to reaffirm that realization is a threshold requirement for the definition of income under the Sixteenth Amendment

September 06, 2023

Click here to view the brief.

Gordon D. Todd, Joshua J. Fougere, and Matthew D. Lerner of Sidley Austin LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.

Cert. petition granted

June 26, 2023

U.S. Chamber files amicus brief urging Supreme Court to grant review and hold that realization is a threshold requirement for the definition of income under the Sixteenth Amendment

March 27, 2023

Click here to view the brief.

Gordon D. Todd, Joshua J. Fougere, and Brooke B. Boyd of Sidley Austin LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.

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