Moore and Retroactivity - The Readers Digest Version https://twitter.com/USTransitionTax/status/1673425979497234432 This history of the Moore case is described by Professors Brooks and Gamage as follows: The taxpayers brought suit challenging the MRT, arguing that it was an unapportioned direct tax and therefore in violation of the Constitution.25 (They also argued that its seeming retroactivity was in The Supreme Court Should Consider The Retroactive Nature Of The Transition Tax In Moore