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Professor David Gamage was cited by U.S. Supreme Court Justice Ketanji Brown Jackson in her concurrence to the decision in the Moore case that was issued on June 20, 2024. In her opinion, Justice Brown Jackson cited the amicus brief co-authored by Professor Gamage and John R. Brooks, which pointed out that an artificial limit on Congress’s taxing power appears nowhere in the Sixteenth Amendment.
For more on the decision, visit: https://www.theusconstitution.org/news/in-narrow-ruling-supreme-court-rejects-baseless-effort-to-shield-corporate-derived-income-from-taxation/.