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Judicial economy or procedural economy [1] [2] [3] is the principle that the limited resources of the legal system or a given court should be conserved by the refusal to decide one or more claims raised in a case.
Held that state taxpayers do not have standing to challenge to state tax laws in federal court. 9–0 Massachusetts v. EPA: 2007: States have standing to sue the EPA to enforce their views of federal law, in this case, the view that carbon dioxide was an air pollutant under the Clean Air Act. Cited Georgia v. Tennessee Copper Co. as precedent ...
The case is most notable for Footnote Four, in which Stone wrote that the Court would exercise a stricter standard of review when a law appears on its face to violate a provision of the United States Constitution, restricts the political process in a way that could impede the repeal of an undesirable law, or discriminates against "discrete and ...
Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. [1] The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form.
Downes v. Bidwell, 182 U.S. 244 (1901), was a case in which the US Supreme Court decided whether US territories were subject to the provisions and protections of the US Constitution.
Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important income tax case before the United States Supreme Court.The Court held as follows: Congress, in enacting income taxation statutes that comprehend "gains or profits and income derived from any source whatever," intended to tax all gain except that which was specifically exempted.
Nix v. Hedden, 149 U.S. 304 (1893), is a decision by the Supreme Court of the United States in which the Court unanimously held that tomatoes should be classified as vegetables rather than fruits for purposes of tariffs, imports and customs.
Case history; Prior: Certiorari to the United States Court of Appeals for the Seventh Circuit: Holding (1) A genuine, good faith belief that one is not violating the Federal tax law based on a misunderstanding caused by the complexity of the tax law is a defense to a charge of "willfulness", even though that belief is irrational or unreasonable; (2) a belief that the Federal income tax is ...