A Supreme Court dispute over a $15,000 IRS bill may be aimed at a never-enacted tax on billionaires

The Supreme Court is seen on June 30, 2023, in Washington. Charles and Kathleen Moore are about to have their day in the Supreme Court over a $15,000 tax bill they believe is unconstitutional. The Redmond, Wash., couple 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. (AP Photo/Jacquelyn Martin, File)