U.S. Supreme Court

Case Status


Docket Number


Cert. Pending


Questions Presented

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

Case Updates

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

Case Documents