Supreme Court, federal taxation, and the Constitution
Notes:
Includes bibliographical references.
Contents:
The constitutional law of federal taxation -- The power to tax -- Taxes versus regulation -- User fees, regulatory charges, special assessments, and privilege license taxes -- Direct taxes and other taxes -- The taxation of imports and exports -- Criminal tax constitutional issues -- Other constitutional issues -- Constitutional issues in state tax.
Summary:
"[This book] examines the intersection of the U.S. Constitution and federal and state taxation going back to the earliest years of the nation. Citing only Supreme Court cases, author Jack Cummings organizes and categorizes the opinions for maximum accessibility by practitioners and others involved in law practice, law making, and legal scholarship. The book includes, for example, a detailed analysis of the 25 Supreme Court cases that ruled a federal tax provision was unconstitutional. Another chapter discusses the 121 decisions related to the intergovernmental immunity doctrine. And another chapter explores the Court's 2012 decision in National Federation of Independent Business v. Sebelius. Another chapter makes clear the confusing intersection of fees, taxes, and regulatory charges"--Publisher's description.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.