# Multimedia 

Multimedia 

---

- [Podcasts](/podcasts)
- [Cato Video](/multimedia/cato-video)
- [Video Series](/search/category/video-series)
- [Events](/multimedia/events)

[ 

Download Episode 

](https://feeds.acast.com/public/streams/5e28e0d8963f166217546493/episodes/6679e8c811c337b46c1a3b94.mp3)Subscribe:

[ 

Apple Podcasts 

](http://itunes.apple.com/podcast/cato-daily-podcast/id158961219) [ 

Spotify 

](https://open.spotify.com/show/4dHRhKEljj8zcLdl3Gvsv7) 

Cato Podcast • June 25, 2024 

# Federal Taxes on Unrealized Income and *Moore v. United States*

The Supreme Court hasn’t closed the door entirely on taxes on unrealized income, but the door isn’t exactly open. Thomas A. Berry explains the court’s decision in *[Moore v. United States](https://www.cato.org/blog/scotus-upholds-tax-stock-ownership-narrow-opinion)*.

[![Creative Commons License](/build/cato_2020/images/creative-commons.svg)](http://creativecommons.org/licenses/by-nc-sa/4.0/) 
This work is licensed under a [Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License](https://creativecommons.org/licenses/by-nc-sa/4.0/). 

##### Featuring 

[![Thomas Berry](/sites/cato.org/files/styles/author_picture/public/2026-02/2025-10-16-Thomas%20Berry-sq_0.jpg?itok=SW7WagUw)](/people/thomas-berry) 

##### [Thomas A. Berry](/people/thomas-berry)

Director, Robert A. Levy Center for Constitutional Studies, Cato Institute

[ 

](https://x.com/Thomas_A_Berry) [ 

](mailto:tberry@cato.org) 

[![Square face shot of Caleb O. Brown.](/sites/cato.org/files/styles/author_picture/public/2021-01/cbrown_sq.jpg?itok=zSWLm8kR)](/people/caleb-o-brown) 

##### [Caleb O. Brown](/people/caleb-o-brown)

Former Director of Multimedia, Host and Executive Producer, *Cato Daily Podcast*, Cato Institute