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MOORE v. UNITED STATES

No. 20-36122.

36 F.4th 930 (2022)

Charles G. MOORE; Kathleen F. Moore, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 7, 2022.

Attorney(s) appearing for the Case

Andrew M. Grossman (argued), David B. Rivkin, Jr. , Jeffrey H. Paravano , and Sean Sandoloski , Baker Hostetler, Washington, D.C.; Sam Kazman and Devin Watkins , Competitive Enterprise Institute, Washington, D.C.; for Plaintiffs-Appellants.

Nathaniel S. Pollock (argued), Francesca Ugolini , and Michael J. Haungs , Attorneys, Tax Division; David A. Hubbert , Acting Assistant Attorney General; Tessa Gorman , Acting United States Attorney; United States Department of Justice, Washington, D.C.; for Defendant-Appellee.

Before: Ronald M. Gould, Jacqueline H. Nguyen, and Mark J. Bennett, Circuit Judges.

OPINION

Charles and Kathleen Moore (the "Moores") seek to invalidate the Mandatory Repatriation Tax ("MRT") on the grounds that it violates the Constitution's Apportionment Clause and Fifth Amendment's Due Process Clause. The Moores, however, have staked out a position for which we can find no persuasive authority...

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