Author: Jasper L. Cummings (Jr.)
Publisher: American Bar Association
ISBN: 9781614387206
Category : Taxation
Languages : en
Pages : 0
Book Description
This book examines the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. The author has organized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. Highlights include a thoroughly researched chapter on the Court's decision in National Federation of Independent Business v. Sebelius.
The Supreme Court, Federal Taxation, and the Constitution
Author: Jasper L. Cummings (Jr.)
Publisher: American Bar Association
ISBN: 9781614387206
Category : Taxation
Languages : en
Pages : 0
Book Description
This book examines the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. The author has organized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. Highlights include a thoroughly researched chapter on the Court's decision in National Federation of Independent Business v. Sebelius.
Publisher: American Bar Association
ISBN: 9781614387206
Category : Taxation
Languages : en
Pages : 0
Book Description
This book examines the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. The author has organized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. Highlights include a thoroughly researched chapter on the Court's decision in National Federation of Independent Business v. Sebelius.
Report to Congress for ...
Author: Near East Relief (Organization)
Publisher:
ISBN:
Category : International relief
Languages : en
Pages : 48
Book Description
Publisher:
ISBN:
Category : International relief
Languages : en
Pages : 48
Book Description
The Oxford Guide to United States Supreme Court Decisions
Author: Kermit L. Hall
Publisher: Oxford University Press
ISBN: 0195139240
Category : History
Languages : en
Pages : 450
Book Description
In Democracy in America, De Tocqueville observed that there is hardly a political question in the United States which does not sooner or later turn into a judicial one. Two hundred years of American history have certainly borne out the truth of this remark. Whether a controversy is political,economic, or social, whether it focuses on child labor, slavery, prayer in public schools, war powers, busing, abortion, business monopolies, or capital punishment, eventually the battle is taken to court. And the ultimate venue for these vital struggles is the Supreme Court. Indeed, the SupremeCourt is a prism through which the entire life of our nation is magnified and illuminated, and through which we have defined ourselves as a people. Now, in The Oxford Companion to the Supreme Court of the United States, readers have a rich source of information about one of the central institutions of American life. Everything one would want to know about the Supreme Court is here, in more than a thousand alphabetically arranged entries.There are biographies of every justice who ever sat on the Supreme Court (with pictures of each) as well as entries on rejected nominees and prominent judges (such as Learned Hand), on presidents who had an important impact on--or conflict with--the Court (including Thomas Jefferson, AbrahamLincoln, and Franklin Delano Roosevelt), and on other influential figures (from Alexander Hamilton to Cass Gilbert, the architect of the Supreme Court Building). More than four hundred entries examine every major case that the court has decided, from Marbury v. Madison (which established the Court'spower to declare federal laws unconstitutional) and Scott v. Sandford (the Dred Scott Case) to Brown v. Board of Education and Roe v. Wade. In addition, there are extended essays on the major issues that have confronted the Court (from slavery to national security, capital punishment to religion,from affirmative action to the Vietnam War), entries on judicial matters and legal terms (ranging from judicial review and separation of powers to amicus brief and habeas corpus), articles on all Amendments to the Constitution, and an extensive, four-part history of the Court. And as in all OxfordCompanions, the contributors combine scholarship with engaging insight, giving us a sense of the personality and the inner workings of the Court. They examine everything from the wanderings of the Supreme Court (the first session was held on the second floor of the Royal Exchange Building in NewYork City, and the Court at times has met in a Congressional committee room, a tavern, a rented house, and finally, in 1935, its own building), to the Jackson-Black Feud and the clouded resignation of Abe Fortas, to the Supreme Court's press room and the paintings and sculptures adorning the SupremeCourt building. The decisions of the Supreme Court have touched--and will continue to influence--every corner of American society. A comprehensive, authoritative guide to the Supreme Court, this volume is an essential reference source for everyone interested in the workings of this vital institution and inthe multitude of issues it has confronted over the course of its history.
Publisher: Oxford University Press
ISBN: 0195139240
Category : History
Languages : en
Pages : 450
Book Description
In Democracy in America, De Tocqueville observed that there is hardly a political question in the United States which does not sooner or later turn into a judicial one. Two hundred years of American history have certainly borne out the truth of this remark. Whether a controversy is political,economic, or social, whether it focuses on child labor, slavery, prayer in public schools, war powers, busing, abortion, business monopolies, or capital punishment, eventually the battle is taken to court. And the ultimate venue for these vital struggles is the Supreme Court. Indeed, the SupremeCourt is a prism through which the entire life of our nation is magnified and illuminated, and through which we have defined ourselves as a people. Now, in The Oxford Companion to the Supreme Court of the United States, readers have a rich source of information about one of the central institutions of American life. Everything one would want to know about the Supreme Court is here, in more than a thousand alphabetically arranged entries.There are biographies of every justice who ever sat on the Supreme Court (with pictures of each) as well as entries on rejected nominees and prominent judges (such as Learned Hand), on presidents who had an important impact on--or conflict with--the Court (including Thomas Jefferson, AbrahamLincoln, and Franklin Delano Roosevelt), and on other influential figures (from Alexander Hamilton to Cass Gilbert, the architect of the Supreme Court Building). More than four hundred entries examine every major case that the court has decided, from Marbury v. Madison (which established the Court'spower to declare federal laws unconstitutional) and Scott v. Sandford (the Dred Scott Case) to Brown v. Board of Education and Roe v. Wade. In addition, there are extended essays on the major issues that have confronted the Court (from slavery to national security, capital punishment to religion,from affirmative action to the Vietnam War), entries on judicial matters and legal terms (ranging from judicial review and separation of powers to amicus brief and habeas corpus), articles on all Amendments to the Constitution, and an extensive, four-part history of the Court. And as in all OxfordCompanions, the contributors combine scholarship with engaging insight, giving us a sense of the personality and the inner workings of the Court. They examine everything from the wanderings of the Supreme Court (the first session was held on the second floor of the Royal Exchange Building in NewYork City, and the Court at times has met in a Congressional committee room, a tavern, a rented house, and finally, in 1935, its own building), to the Jackson-Black Feud and the clouded resignation of Abe Fortas, to the Supreme Court's press room and the paintings and sculptures adorning the SupremeCourt building. The decisions of the Supreme Court have touched--and will continue to influence--every corner of American society. A comprehensive, authoritative guide to the Supreme Court, this volume is an essential reference source for everyone interested in the workings of this vital institution and inthe multitude of issues it has confronted over the course of its history.
Essential Supreme Court Decisions
Author: John R. Vile
Publisher: Rowman & Littlefield Publishers
ISBN: 1442203862
Category : Law
Languages : en
Pages : 574
Book Description
First published in 1954, this indispensable reference quickly became the gold standard for concise summaries of important U.S. Supreme Court cases. The only reference guide to Supreme Court cases organized both topically and chronologically within chapters so that readers understand how cases fit into a historical context, the 15th edition has been extensively revised to ensure that it remains the most up-to-date resource available. An essential resource for law students, lawyers, and everyone interested in our nation's Constitution and the Supreme Court decisions that explicate it.
Publisher: Rowman & Littlefield Publishers
ISBN: 1442203862
Category : Law
Languages : en
Pages : 574
Book Description
First published in 1954, this indispensable reference quickly became the gold standard for concise summaries of important U.S. Supreme Court cases. The only reference guide to Supreme Court cases organized both topically and chronologically within chapters so that readers understand how cases fit into a historical context, the 15th edition has been extensively revised to ensure that it remains the most up-to-date resource available. An essential resource for law students, lawyers, and everyone interested in our nation's Constitution and the Supreme Court decisions that explicate it.
Farmer's Tax Guide
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 112
Book Description
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 112
Book Description
Reports of Cases Argued and Adjudged in the Supreme Court of the United States
Author: United States. Supreme Court
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 874
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 874
Book Description
Comparative Fiscal Federalism
Author: Reuven S. Avi-Yonah
Publisher: Kluwer Law International B.V.
ISBN: 9041159800
Category : Law
Languages : en
Pages : 546
Book Description
Judicial review of taxation in the world’s two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice has been much more aggressive in striking down Member State income tax rules than has the United States Supreme Court in comparable cases. This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market? Among the contributory issues and topics covered are the following: – conceptions of sovereignty and federalism; – discrimination in direct tax matters as an obstacle to a meaningful single market; – allocation of taxation competences; – nonresident versus resident taxation; – double burdens on cross-border economic activity; – retroactive recovery of unlawful state aid in the European Union; – role of competition law; – the revenue interests of states; – levels of corporate taxation; – the OECD Model’s nondiscrimination rules; and – the preliminary interpretation mechanism of the Court of Justice. An insightful and penetrating analysis of a topic of material importance to governments, tax policy makers, and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers. All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clearsighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.
Publisher: Kluwer Law International B.V.
ISBN: 9041159800
Category : Law
Languages : en
Pages : 546
Book Description
Judicial review of taxation in the world’s two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice has been much more aggressive in striking down Member State income tax rules than has the United States Supreme Court in comparable cases. This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market? Among the contributory issues and topics covered are the following: – conceptions of sovereignty and federalism; – discrimination in direct tax matters as an obstacle to a meaningful single market; – allocation of taxation competences; – nonresident versus resident taxation; – double burdens on cross-border economic activity; – retroactive recovery of unlawful state aid in the European Union; – role of competition law; – the revenue interests of states; – levels of corporate taxation; – the OECD Model’s nondiscrimination rules; and – the preliminary interpretation mechanism of the Court of Justice. An insightful and penetrating analysis of a topic of material importance to governments, tax policy makers, and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers. All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clearsighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.
Landmark Supreme Court Cases
Author: Gary R. Hartman
Publisher: Infobase Publishing
ISBN: 1438110367
Category : History
Languages : en
Pages : 609
Book Description
Groundbreaking cases in the American legal system. Through its interpretations of the Constitution and Bill of Rights, the Supreme Court issues decisions that shape American law, define the functioning of government and society,
Publisher: Infobase Publishing
ISBN: 1438110367
Category : History
Languages : en
Pages : 609
Book Description
Groundbreaking cases in the American legal system. Through its interpretations of the Constitution and Bill of Rights, the Supreme Court issues decisions that shape American law, define the functioning of government and society,
Statement of Procedural Rules
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
Tax Cases Decided by the Supreme Court of the United States
Author: United States. Supreme Court
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 436
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 436
Book Description