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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 ...
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.
Commissioner v. Duberstein, 363 U.S. 278 (1960), was a United States Supreme Court case from 1960 dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer.
Commissioner of Internal Revenue, 54 T.C. 742 (1970), [1] aff'd on other grounds, 445 F.2d 985 (10th Cir. 1971), [2] cert. denied, 404 U.S. 940 (1971), [3] is a case in which the United States Tax Court stated the principle that where the court of appeals to which an appeal would be made in a given case has already established a rule of ...
Mar. 12—For me, the most important judicial decision in U.S. history is easy to pinpoint. Brown v. Topeka Board of Education was the great equalizer, a ruling that ever so slowly lessened the ...
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.
If you file a federal tax return as an individual and your combined income — your adjusted gross income, plus nontaxable interest you have earned on investments, plus one-half of your Social ...
“The reason why a 70 percent tax rate on all income over $10 million would raise very little revenue is due to how taxpayers would react to the much higher tax rate on capital gains.