Moore v. United States is a complicated case. It turns on the meaning of the taxing provisions of the original Constitution, and how those powers were affected by the Sixteenth Amendment. On my initial read, I am more persuaded by Justice Thomas's dissent, which provides a thorough-yet-readable account of that history. But I am absolutely convinced by Justice Thomas's criticism of the majority. He faults Justice Kavanaugh's opinion for reaching out to sort-of decide issues that are not yet presented:
Even as the majority admits to reasoning from fiscal consequences, it apparently believes that a generous application of dicta will guard against unconstitutional taxes in the future. The majority's analysis begins with a list of nonexistent taxes that the Court does not today bless, including a wealth tax. Ante, at 8, n. 2. And, it concludes by offering a narrow interpretation of its own holding, hinting at limiting doctrines, prejudging future taxes, cataloguing the Government's concessions, and reserving other questions "for another day." Ante, at 22–24. Sensing that upholding the MRT cedes additional ground to Congress, the majority arms itself with dicta to tell Congress "no" in the future. But, if the Court is not willing to uphold limitations on the taxing power in expensive cases, cheap dicta will make no difference.
Towards the beginning of the opinion, Footnote 2 stresses what is not at issue:
