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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 ...
National Federation of Independent Business v. Sebelius, 567 U.S. 519 (2012), is a landmark [2] [3] [4] United States Supreme Court decision in which the Court upheld Congress's power to enact most provisions of the Patient Protection and Affordable Care Act (ACA), commonly called Obamacare, [5] [6] and the Health Care and Education Reconciliation Act (HCERA), including a requirement for most ...
The Registered Tax Return Preparer Test was a test produced by the U.S. Internal Revenue Service (IRS). Until the program was suspended in January 2013, the IRS had implemented rules requiring that certain individuals who wanted to work as tax return preparers pass this test to demonstrate their ability to understand U.S. tax law, tax form preparation and ethical requirements.
Michigan, 568 U.S. 313 (2013), was a United States Supreme Court case in which the Court held that if a person accused of a crime receives a directed acquittal, ...
Flast v. Cohen, 392 U.S. 83 (1968), was a United States Supreme Court case holding that federal taxpayers have standing to seek relief from the courts for claims that federal tax money is being used for unconstitutional purposes in violation of the Establishment Clause of the First Amendment.
The new rule requires that once you hit 73, you have no choice but to start pulling money out with an RMD, which is calculated by dividing your tax-deferred retirement account balance as of Dec ...
Marrita Murphy and Daniel J. Leveille, Appellants v. Internal Revenue Service and United States of America, Appellees (commonly known as Murphy v.IRS), [1] is a tax case in which the United States Court of Appeals for the District of Columbia Circuit originally held that the taxation of emotional distress awards by the federal government is unconstitutional.
Pastor W. Wayne Allen, founder of the all white Briarcrest Christian School, was the intervener / defendant.. The Internal Revenue Service denies tax-exempt status under the Internal Revenue Code to racially discriminatory private schools, and has established guidelines and procedures for determining whether a particular school is in fact racially nondiscriminatory.