Charles and Kathleen Moore are about to have their day in the Supreme Court over a $15,000 tax bill they contend is unconstitutional.
The couple from Redmond, Washington, claim they had to pay the money because of their investment in an Indian company from which, as Charles Moore, 62, said in a sworn statement, they “have never received a distribution, dividend, or other payment.”
But significant parts of the story they have told to reach this point seem at odds with public records.
The Moores are the public face of a high court case backed by business and conservative political interests that could call into question other parts of the U.S. tax code and rule out a much-discussed but never-enacted tax on wealth. The case is set for arguments on Dec. 5.
On that point I’ll have to grudgingly agree with what I assume is the conservative position. I see no moral or legal basis for a county to tax activities that take place outside their jurisdiction. The citizenship of the people involved shouldn’t change that, but according to the US (and, as far as I know, no other county), it does. I generally see any conservative legal victory as a setback, but if this case some stops the practice of taxing US citizens living abroad, I’ll consider it a silver lining.