The Supreme Court

Taxing the Populace

As we discussed in Ebbs and Flows of Court Leadership, the Constitution did not allow for a federal income tax unless it was apportioned to the states. All that changed in 1913 with the ratification of the Sixteenth Amendment.

Today most tax cases involving federal laws are settled in the U.S. Tax Courts, but occasionally the Supreme Court will decide to hear a case if there is a question of constitutionality that needs to be decided. The Supreme Court also gets involved in tax disputes relating to state tax issues that cross state boundaries.

In this section, we'll review some of the recent Supreme Court tax decisions that include topics such as taxes on tips, gaming taxes, and sales taxes.

book cover

Excerpted from The Complete Idiot's Guide to The Supreme Court © 2004 by Lita Epstein, J.D.. All rights reserved including the right of reproduction in whole or in part in any form. Used by arrangement with Alpha Books, a member of Penguin Group (USA) Inc.

highlights

Vote Now for the Children's & Teen Choice Book Awards
Voting is open now through May 3 for the Children's and Teen Choice Book Awards — the only national book awards program where the winning author, illustrator, and books of the year are selected by young readers. Encourage your child to vote for his favorites today!

Find Today's Newest & Best Children's Books!
Looking for newly released books for your child? Try our new Book Finder tool to search for new books by age, type, and theme, and create reading lists for kids!

10 Best E-Reading Apps for Kids
Whether your child likes reading fiction, non-fiction, magazines, or storybooks, these top-rated e-reading apps will help build her own personal library and encourage her love of reading.

Registered for Kindergarten — Now What?
Wondering what to do now that you've signed your child up for kindergarten? Try our award-winning Kindergarten Readiness app! This easy-to-use checklist comes with games and activities to help your child build essential skills for kindergarten. Download the Kindergarten Readiness app today!

stay connected

Sign up for our free email newsletters and receive the latest advice and information on all things parenting.

Enter your email address to sign up or manage your account.

Facebook icon Facebook icon Follow Us on Pinterest

editor’s picks