U.S. Supreme Court
Lower Court Opinion
Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states.
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.