Congratulations to our friends at the Competitive Enterprise Institute for taking the case of Moore v. United States (no relation) all the way to the Supreme Court.

The case was brought by the Competitive Enterprise Institute and Baker Hostetler on behalf of Kathleen and Charles Moore, a married couple who were commanded by the IRS to pay $15,000 of taxes on un-patriated foreign earnings. In other words, the couple was being taxed on money they have never received.  The Moores argue that the 2017 tax law change – which is expected to raise $339 billion, violates the Constitution’s requirement that direct federal taxes must be apportioned among the states.

Why does this case matter? Because Biden and Democrats like Bernie Sanders want to apply a first-ever wealth tax on farms, stocks, properties, and businesses based on the increase in valuation whether the owner has sold the assets or not. Under this type of unfair levy, Americans would literally be forced to sell the farm to pay the tax. Time to kill this socialist idea in the crib.