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The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
This is an accepted version of this page This is the latest accepted revision, reviewed on 25 October 2024. 1819 United States Supreme Court case McCulloch v. Maryland Supreme Court of the United States Argued February 21 – March 3, 1819 Decided March 6, 1819 Full case name James McCulloch v. The State of Maryland, John James [a] Citations 17 U.S. 316 (more) 4 Wheat. 316; 4 L. Ed. 579; 1819 ...
United States Tax Court cases (25 P) Pages in category "United States taxation and revenue case law" The following 191 pages are in this category, out of 191 total.
The Court of Appeals of Maryland found the law valid and that Miller Brothers Co. was liable for the tax. [2] Miller Brothers Co. appealed. Maryland's tax was a use tax; a 1944 Supreme Court case, McLeod v. J.E. Dilworth Co., [3] had ruled that a state could not levy a sales tax on sales made by a merchant in another state.
The courts of the United States are closely linked hierarchical systems of courts at the federal and state levels. The federal courts form the judicial branch of the U.S. government and operate under the authority of the United States Constitution and federal law.
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President Calvin Coolidge signing the income tax bill which established the U.S. Board of Tax Appeals; Andrew Mellon is the third figure from the right.. The first incarnation of the Tax Court was the "U.S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924 [4] [5] (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation.
Vermont v. New Hampshire, 289 U.S. 593 (1933), was a United States Supreme Court case holding that the boundary between Vermont and New Hampshire is neither the thread of the channel of the Connecticut River nor the top of the west bank of the river, but rather the west bank of the river at the mean low-water mark. [17] [18]
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