One Supreme Court Case Could Mess Up Chunks of the Tax Code

WASHINGTON—A case that could punch holes in the federal tax code heads to the Supreme Court on Tuesday. 

The court will hear arguments in Moore v. U.S., which challenges a piece of the 2017 tax law that imposed a one-time levy on profits that companies had accumulated outside the U.S. But its implications could reach much further, providing the justices an opportunity to define what Congress can tax under the Constitution—and what it can’t.