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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
Drexel Furniture Co., 259 U.S. 20 (1922), the Supreme Court ruled that the 1919 Child Labor Tax Law was unconstitutional as an improper attempt by Congress to penalize employers using child labor. The Court concluded that the "tax" imposed by the statute was not a tax, but a penalty in disguise.
These lists are sorted chronologically by chief justice and include most major cases decided by the court. Jay, Rutledge, and Ellsworth Courts (October 19, 1789 – December 15, 1800) Marshall Court (February 4, 1801 – July 6, 1835)
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 ...
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