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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.
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.
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
The Economic Court discharges its duties as a full panel of Economic Court, but it also may form the Economic Court collegiums and convoke the Plenum of the Economic Court. Full panel of the Economic Court is composed of all judges from the Court and is convoked for consideration the cases on requests for interpretation.
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 ...
Scheidler v. National Organization for Women, 547 U.S. 9 (2006), was a lengthy and high-profile U.S. legal case interpreting and applying the federal Racketeer Influenced and Corrupt Organizations Act (RICO): a law originally drafted to combat the mafia and organized crime, the Hobbs Act: an anti-extortion law prohibiting interference with commerce by violence or threat of violence, [1] and ...
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 ...
The Court distinguished between direct effects on interstate commerce, which Congress could lawfully regulate, and indirect effects, which were purely matters of state law. Although the raising and sale of poultry was an interstate industry, the Court found that the "stream of interstate commerce" had stopped in this case – Schechter's ...