The link is up there.

Basically the plaintiffs are hoping the Supreme Court enacts a narrow definition of the word “income” for taxability purposes relating to Trump’s repatriation tax, and they and their lawyers are explicitly inviting the Supreme Court to do so in a way that would also stymie a hypothetical wealth tax.

Per the article, “The Justice Department had urged the justices to reject the case, noting there was no split on the issue in the lower courts and arguing that the Ninth Circuit Court of Appeals had correctly applied the relevant precedents. On the wealth-tax question, the government also pointedly noted that the Supreme Court does not have the constitutional power to issue advisory opinions about hypothetical legislation that has not been enacted into law by Congress.”