Forum
U.S. Supreme Court
Case Status
Pending
Docket Number
Term
2023 Term
Lower Court Opinion
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 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.