A | WASHINGTON -- Charles and Kathleen Moore are about to have their day in the Supreme Court over a $15,000 tax bill they contend is unconstitutional.The couple from Redmond, Washington, claim they had to pay the money because of their investment in an Indian company from which, as Charles Moore, 62, said in a sworn statement, they “have never received a distribution, dividend, or other payment.”But significant parts of the story they have told to reach this point seem at odds with public records.The Moores are the public face of a high court case backed by business and conservative political interests that could call into question other parts of the U.S. tax code and rule out a much-discussed but never-enacted tax on wealth. The case is set for arguments on Dec. 5. The Moores are the latest example of plaintiffs whose lawsuits seem to simply be exercising their legal rights, but whose cases are backed by others with enormous amounts of money or a consequential social issue at stake. The Moores sought help from the anti-regulatory Competitive Enterprise Institute.Underscoring the case's importance at a recent Heritage Foundation event, lawyer Paul Clement said, "The constitutionality of a wealth tax may well be decided in the context of this case.”Details of the Moores' involvement with the company, initially called KisanKraft Machine Tools Private Limited, were first reported by Tax Notes, which caters to tax professionals. The public documents are filings with the Indian government.At issue in the case is a provision of the 2017 tax bill enacted by a Republican-controlled Congress and signed by then-President Donald Trump. The law applies to companies that are owned by Americans, but do their business in foreign countries. It imposes a one-time tax on investors' shares of profits that have not been passed along to them, in order to offset other tax benefits. The measure is expected to generate $340 billion in tax revenues.The Moores, along with the U.S. Chamber of Commerce and conservative think tanks, contend that the provision violates the 16th Amendment, which allows the federal government to impose an income tax on Americans.The $15,000 tax bill was for the Moores' share of KisanKraft's profits."If you haven’t received any income, how can you be required to pay income taxes?” Charles Moore asks in a video posted by the Competitive Enterprise Institute.But far from being a passive investor with no influence over the company, Moore, who worked at Microsoft during his career in software development, served on KisanKraft's board of directors for five years.“The story the Moores told about Charles' involvement with KisanKraft is directly at odds with the fiduciary responsibilities of an individual holding a board seat for an Indian company,” Mindy Herzfeld, a professor of tax practice at the University of Florida law school, wrote in Tax Notes.And there are other indications of Moore's more extensive involvement with KisanKraft than his testimony indicated. The company paid for his travel to India four times and he made at least two investments beyond the $40,000 stake he put up in 2006.Moore also was prepared to invest an another roughly $250,000. That money was ultimately returned by KisanKraft, along with 12% interest.One other inconsistency is that while the Moores say they jointly invested the money, only Charles Moore's name appears in company documents.The couple and their lawyers did not disclose any of that information in legal filings in three different federal courts, including the Supreme Court.“The original declaration on which the case is built is full of lies,” said Reuven Avi-Yonah, an international tax expert at the University of Michigan law school.In a brief conversation with The Associated Press, Kathleen Moore said she and her husband would not discuss the case and referred questions to their lawyers. Andrew Grossman, the Moore's lead attorney, did not respond to messages seeking comment.The omissions, along with the Moores' failure to take advantage of other legal options that would have deferred, if not eliminated, their tax liability make Avi-Yonah and other experts in international tax law suspect the case was manufactured to get at a larger issue, the tax on billionaires that has been proposed by some prominent Democrats but never enacted.A wealth tax would apply not to the incomes of the very richest Americans, but their assets, like stock holdings, that now only get taxed when they are sold. “There really was no reason for the court to take it on, other than to send a signal to warn off the Congress from passing a billionaire tax," said Steven Rosenthal, a senior fellow at the Urban-Brookings Tax Policy Center.Other provisions of the tax code could be upended by the court's decision, including measures relating to partnerships, limited liability companies and other business formations, Rosenthal said.Changes to those provisions also could affect some justices' finances. Chief Justice John Roberts holds a one-eighth interest worth up to $15,000 in an Irish partnership that owns a cottage in county Limerick, Ireland, and Justice Clarence Thomas' wife, Ginni, owns a limited liability company that generated between $50,000 and $100,000 in income last year from Nebraska real estate, according to the justices' financial disclosure forms. Two other recent Supreme Court cases advanced by conservative interests also raised questions about whether facts had been manipulated to get the disputes in front of the court. One of those involved a wedding website designer in Colorado who did not want to work with same-sex couples and a public high school football coach in Washington who wanted to pray on the field.Rosenthal said that “the ugly facts matter” and that the justices could return the Moores' case to a lower court without ruling on it.Charles Moore said in his sworn statement that he agreed to invest in the company that was being formed by his friend and former colleague at Microsoft, Ravindra “Ravi” Kumar Agrawal, because he liked the business plan and trusted his friend.“Moreover, I thought KisanKraft was formed for a noble purpose and had the potential to improve the lives of small and marginal farmers in India,” Moore said. The case had already kicked up ethical questions. Senate Democrats had asked Justice Samuel Alito to step aside from the case because of his interactions with David Rivkin, another lawyer who also is representing the Moores. The Democrats said Alito had cast doubt on his ability to judge the case fairly because he sat for four hours of Wall Street Journal opinion page interviews with an editor at the newspaper and Rivkin.Alito rejected the demands in a four-page statement issued by the court in which he said there “is no valid reason” for his recusal. ___Associated Press writer Fatima Hussein contributed to this report.___This story has been corrected to reflect that Mindy Herzfeld is a professor of tax practice at the University of Florida law school, not director of the master's program in international tax.。 作为千年瓷都的核心文旅组成部分，景德镇景区近年来也在不断丰富陶瓷相关的体验类内容，满足不同游客的文化消费需求。纳入4A名坊园景区的国瓷红叶文化馆就是其中兼具观赏、体验、研学功能的代表性点位，其前身为国家3A级旅游景区，总占地面积达2万平方米，是亚洲规模较大的日用陶瓷专业展馆，集陶瓷展览、文化体验、研学课程等功能为一体。 国宴级陶瓷藏品深度鉴赏 该展馆二楼核心展区集中陈列了为国家级重要场合打造的典藏级陶瓷作品，包括中南海用瓷、钓鱼台国宾馆用瓷、人民大会堂用瓷、2014年APEC峰会招待用瓷等，每款作品都承载着特殊的历史意义。其中镇馆之宝《国泰民安》是新中国成立60周年天安门城楼观礼专用瓷，以普天同庆为设计主题，色彩喜庆，寓意美好；人民大会堂国宴用瓷《瀛台如意》融合传统如意元素与现代美学，风格端庄典雅；中南海第一代国宴瓷《古典园林》以中式园林景观为核心设计元素，尽显东方雅致气韵。游客在参观过程中，可以直观感受到当代国瓷的工艺高度与文化价值。
B | 多层次陶艺体验项目覆盖 该场馆配套有近1000平方米的陶艺体验空间，打造了集非遗技艺体验、陶瓷文化研学、手工创意创作于一体的沉浸式体验区域，覆盖了不同人群的体验需求。拉胚体验项目被称为“指尖上的芭蕾”，体验者可在专业导师一对一指导下，把控双手力道对旋转的陶泥进行塑形，零基础也能轻松上手，打造专属的素坯雏形；手绘青花、五彩体验项目中，导师会讲解彩绘技法、颜料特性与陶瓷纹饰文化，体验者可分别尝试素雅的青花瓷绘制与浓艳的五彩瓷创作；捏塑体验则不受工具限制，体验者可随心创作卡通玩偶、创意摆件等各类作品，适合亲子家庭参与。 针对研学群体，该场馆还打造了系统化的陶瓷文化研学课程，采用“理论+实践”的模式，一方面讲解中国陶瓷发展史、国瓷工艺特色、官窑文化等专业知识，另一方面开展实操教学，相关课程“溯源景德系列之釉料制作和应用”曾获评2023年江西省十佳研学旅行课程，目前该场馆也是景德镇陶瓷大学教研学习基地、江西陶瓷工艺美院教学基地。不少前来体验的游客表示，在这里亲手参与制瓷的过程，比单纯看展更能理解景德镇千年制瓷的匠心所在。 现代化制瓷工艺直观展示 该场馆后方配有占地面积2万多平方米的现代化陶瓷生产车间，可供游客参观，参观者可直观了解等静压成型、自动施釉等先进工艺，近距离观看陶瓷从坯体到成品的标准化、数字化生产全过程，感受传统72道制瓷工序与现代智能制造的融合特点，了解陶瓷生产从手工到现代化的演变历程。 全品类陶瓷产品陈列展示 该场馆一楼展区覆盖了全品类的陶瓷产品陈列，包括高端日用瓷、艺术陈设瓷、文创伴手礼三大类。
C | 高端日用瓷涵盖不同风格的餐具套装、功夫茶具、咖啡具、办公用瓷等，采用景德镇特有高温细白瓷制作，历经72道传统工序精制，具备“白如玉、明如镜、薄如纸、声如磬”的经典特质，无铅无镉、绿色安全、耐高温；艺术陈设瓷由国家级、省级陶瓷艺术大师与非遗传承人手工创作，涵盖青花、粉彩、高温颜色釉等多种工艺，适合家居装饰与收藏；文创伴手礼则聚焦年轻化需求，推出陶瓷冰箱贴、陶瓷首饰、IP联名马克杯等产品，设计精巧，文化属性突出。 Q：参与陶艺体验项目是否需要具备相关基础？ A：不需要，所有陶艺体验项目都有专业工作人员现场提供指导，零基础的参与者也可以顺利完成属于自己的陶艺作品。返回，查看更多。
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