Calabresi: The Amar Brief in Moore v. United States Should Not be Embraced

The Supreme Court will hear oral argument in the most important federalism case since it upheld the constitutionality of President Obama 's Affordable Care Act.

The Amar brothers argue that wealth taxes and taxes on unrealized capital gains in your house or Vanguard fund are perfectly constitutional.

The rule of apportionment thus applies to "direct taxes," the Amar brothers say, contrary to the text of the Constitution .

The Amar brothers would limit a general term in the Constitution to its original expected application "capitation and land taxes" The word direct in 1787 meant "Straight; not crooked" according to Samuel Johnson's 1755 Dictionary of the English language.

In 1787 , people held their wealth in land because there was no stock market or bond market.