A Supreme Court dispute over a $15,000 IRS bill may be aimed at a never-enacted tax on billionaires

Charles and Kathleen Moore are about to have their day in the Tribunal Supremo 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

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