Scott and Jeff Discuss the upcoming Supreme Court case, Moore v. USA, with Jake Brooks, a professor of law at Fordham University. Jake explains that Mr. and Mrs. Moore held shares in an Indian corporation , and, as a result of the Tax Cuts and Jobs Act of 2017, faced some $15,000 in taxes. They claim that this tax is unconstitutional, and, the case has implications for many features of our current tax code, for the TCJA in general, as well as the hopes some have of taxing unrealized capital gains or a wealth taxation more broadly.