Looks like this specific case is…

Looks like this specific case is Moore v. US. Read more here about it

https://www.resourcefulfinancepro.com/news/the-supreme-court-is-about-to-redefine-what-unrealized-capital-gains-are/ nostr:note1svtth9z4dekvwyl9laqlcn5pdvr0vlcmxhq5jltejqr6mn0mzlmq86hjre