The Original Understanding of the Sixteenth Amendment

Bruce Ackerman

In Moore v. United States, the Court will decide whether the Direct Tax Clauses of the Constitution prohibit Congress from imposing wealth taxes. The case is set for argument on December 5th, and together with Joseph  Fishkin and William Forbath, I have submitted an amicus brief that seeks to establish that the case confronts the originalists on the Court with a crucial test – they can protect the wealthy from taxation only at the price of repudiating the Original Understanding of the Income Tax Amendment. 

Here is a Summary of our Argument. While the brief has been filed on our behalf, it will only be available in the Court’s record on Friday. If anyone would like to read it before then, please send a request to my administrative assistant, jennifer.marshall@yale.edu, and she will send you a copy.

Summary of the Argument

The petitioners’ argument requires this Court to
repudiate the original understanding of the Sixteenth Amendment.