The question presented in Moore is: “Whether the 16th Amendment authorizes Congress to tax unrealized sums without apportionment among the states.” Specifically in the Moore case, the question is whether Congress may tax as income the Moores’ pro rata share of the undistributed earnings of a corporation in which they are shareholders.
Intensity is a quality that every manager and coach covets in their players, but it s an athletic virtue that comes with a footnote: Too much of it, misdirected or ill-timed, can sometimes be a …