Today the U.S. Supreme Court handed down its decision in Moore v. United States.
In this podcast, SEAT co-founders John Richardson and Laura Snyder discuss their first impressions of the decision:
“The Moore @USTransitionTax Case: A Short Term Loss For The Moores, But A Long Run Win For All.”
SEAT’s amicus brief, which it submitted jointly with AARO, is available here.
The article “Don’t Blame the Victims: Individuals and the MRT,” by Karen Alpert, John Richardson & Laura Snyder, is available here.
The article “The Invisibility of the American Emigrant,” by Laura Snyder, is available here (the Mandatory Repatriation Tax and Moore v. United States are discussed pages 54-69).


SCOTUS only heard the case because the US Chamber filed an amicus. Voting was based on the political climate.
To ensure SCOTUS got the message, congresspeople, academia and think tanks collectively lied about tax law.
Inevitably, oppression is not far behind because that is what they love engaging in.
Regarding “foreign,” the executive, legislature, and judiciary are the same government. There is no separation. That is tyranny. But no branch will own the tyranny claim.
The way I see it, the opinion will green light more punishing “foreign” tax laws.