Reuven S. Avi-Yonah (Michigan; Google Scholar), What Is the Best Candidate for a Post-Moore Constitutional Challenge?, 182 Tax Notes Fed. 105 (Jan. 1, 2024):

In this first installment of Reflections With Reuven Avi-Yonah, Avi-Yonah evaluates potential areas of future constitutionality challenges in the aftermath of Moore.

Reuven S. Avi-Yonah (Michigan; Google Scholar), Effects From Moore: Does the Corporate Tax Require Realization?, 182 Tax Notes Fed. 661 (Jan. 22, 2024):

In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explores the history of the corporate tax as an excise versus income tax and explains potential effects from the Moore and Altria cases.

Prior TaxProf Blog coverage:

• Christopher Cox (Former Rep. (1989-2005) & SEC Chair (2005-2009)) & Hank Adler (Chapman), The Ninth Circuit Upholds A Wealth Tax (Jan. 30, 2023)
• Reuven Avi-Yonah (Michigan), If Moore Is Reversed, 179 Tax Notes Fed. 2215 (June 26, 2023)
• John Brooks (Fordham) & David Gamage (Indiana), Moore v. United States and the Original Meaning of Income (June 27, 2023) (reviewed by Michelle Layser (San Diego) here) (presented at Columbia workshop)
• Daniel Hemel (NYU), The Low And High Stakes Of Moore, 180 Tax Notes Fed. 563 (July 24, 2023) (reviewed by Young Ran (Christine) Kim (Cardozo) here)
• Alex Zhang (Emory), Moore, Eisner v. Macomber, and the Future of Structural Tax Reform, 92 Geo. Wash. L. Rev. __ (2024) (Aug. 29, 2023)
• Joseph J. Thorndike (Tax Analysts), Moores Lean On 1916 Tax Expert To Argue No Realization Means No Income
• Thomas Lee (BYU), Lawrence Solum (Virginia), James Cleith Phillips (Chapman) & Jesse Egbert (Northern Arizona), Moore, Corpus Linguistics, And The Original Public Meaning Of The Sixteenth Amendment (Sept. 14, 2023)
• Reuven Avi-Yonah (Michigan), Moore Questions Than Answers, 180 Tax Notes Fed. 2256 (Sept. 25, 2023)
• Christopher Hanna (SMU), Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision (Sept. 28, 2023) (reviewed by Mirit Eyal-Cohen (Alabama) here)
• Joint Committee on Taxation, Tax Code Provisions Implicated In Moore (Oct. 3, 2023)
• Natasha Sarin (Yale), The Supreme Court Tax Case That Could Blow A Hole In The Federal Budget (Oct. 7, 2023)
• John Brooks (Fordham) & David Gamage (Indiana), “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power (Oct. 9, 2023) (reviewed by David Elkins (Netanya) here and Blaine Saito (Ohio State) here) (presented at Loyola-L.A. workshop and San Diego workshop)
• Steven Rosenthal (Tax Policy Center), Moore Could Invalidate Decades Of Tax Rules, 181 Tax Notes Fed. 285 (Oct. 9, 2023)
• Lawrence Zelenak (Duke), Reading The Taxpayers’ Brief In Moore (Oct. 18, 2023)
• NYU Tax Law Center, Guide To Moore (Oct. 25, 2023)
• Blaine Saito (Ohio State), Review Of  “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power, by John Brooks (Fordham) & David Gamage (Indiana) (Oct. 27, 2023)
• Tax Prof Amicus Briefs In Moore v. United States, 23 For Government, 1 For Taxpayer (Oct. 31, 2023)
• Steven Calabresi (Northwestern), Moore: Taxes On Wealth And Unrealized Capital Gains Are Unconstitutional (Nov. 1, 2023)
• Michael Graetz (Columbia), To Avoid The Moore Morass, The Court Should DIG It (Dismiss As Improvidently Granted), 181 Tax Notes Fed. 1253 (Nov. 13, 2023)
• Taxpayer’s Reply Brief In Moore v. United States, ‘Macomber Decided The Question Of Realization, Decided It Correctly, And That Holding Remains Good Law’ (Nov. 17, 2023)
• Steven Calabresi (Northwestern), Amar Brothers’ Moore Amicus Brief Ignores Constitution’s Plain Meaning To Justify Taxing Unrealized Gains (Nov. 25, 2023)
• Listen To Moore v. United States Supreme Court Oral Argument Today At 10:00 AM ET (Dec. 5, 2023)
• Hot Takes On Yesterday’s Moore v. United States Supreme Court Oral Argument (Dec. 6, 2023)
• More Reaction To The Supreme Court Oral Argument In Moore v. United States (Dec. 8, 2023)
• Joseph Fishkin (UCLA) & William E. Forbath (Texas), Moore, The Rich, And The Supreme Court (New York Times Op-Ed) (Dec. 12, 2023)
• Conor Clarke (Washington University), What Issues Are Fair Game In Moore v. United States?, 40 Yale J. on Reg.: Notice & Comment (Dec. 16, 2023)
• Seven Tax Experts, The Biggest Implications Of Moore v. United States, 181 Tax Notes Fed. 2147 (Dec. 18, 2023)
• Marie Sapirie, 2023 Persons Of The Year: Kathleen And Charles Moore, 181 Tax Notes Fed. 2091 (Dec. 18, 2023)
• Ari Glogower (Northwestern), David Kamin (NYU), Rebecca Kysar (Fordham), Darien Shanske (UC-Davis), & Thalia  Spinrad (NYU), Moore v. United States: Avoiding a Damaging Limiting Principle in the Sixteenth Amendment (Jan. 25, 2024)