معرفی
Professor Bret Wells is a faculty member at the University of Houston Law Center, holding the Law Foundation Professor of Law title. His work focuses on tax law, constitutional law, and legal scholarship related to income taxation. In October 2023, he co-authored an amicus brief for the U.S. Supreme Court case Moore v. United States (Docket No. 22-800), addressing the constitutional authority of Congress to tax unrealized income under the 116th Amendment. The brief emphasizes the practical consequences of restricting Congress's taxing power and highlights the historical precedent of nonrealization taxation to prevent tax sheltering.
Wells' research underscores the importance of maintaining equitable tax systems for wage earners and sophisticated taxpayers, with oral arguments scheduled for December 5, 2023.
