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April 2, 2026 | SCOTUS Strikes Down Majority of Trump Tariffs
Tag: direct taxes
Hylton v United States: Apportionment of Direct Taxes
In Hylton v United States, the U.S. Supreme Court upheld an annual tax on carriages was a valid exercise of Congress’ constitutional authority. It specifically ruled that the tax was not a direct tax that required compliance with Article 1’s ...
Pollock v. Farmers Loan & Trust Co.: Federal Income Tax Violated the Constitution
In Pollock v. Farmers Loan & Trust Co., 157 U.S. 429 (1895), the U.S. Supreme Court held that federal taxes on interest, dividends and rents violated Article 1 of the U.S. Constitution. In 1913, the adoption of the Sixteenth Amendment nullifi...
NFIB v. Sebelius: ACA Survives First Constitutional Challenge
In NFIB v. Sebelius, 567 US __ (2012), the U.S. Supreme Court considered its first constitutional challenge to the Affordable Care Act. By a vote of 5-4, the Court held that the statute’s “individual mandate” provision was a valid exercise of C...
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Supreme Court Holds Time Limit of Federal Rules Applies to Voidness Motions
by DONALD SCARINCI on April 1, 2026
In Coney Island Auto Parts Unlimited, Inc. v. Burton, 607 U.S. ___ (2026), the U.S. Supreme Court ...
SCOTUS Rules 4th Circuit Erred in Granting New Trial in Klein v. Martin
by DONALD SCARINCI on March 31, 2026
In Klein v. Martin, 607 U.S. ____ (2026), the U.S. Supreme Court reaffirmed that federal courts mus...
SCOTUS Rejects Delaware Affidavit of Merit Requirement
by DONALD SCARINCI on March 12, 2026
In Berk v. Choy, 607 U.S. ____ (2026), the U.S. Supreme Court unanimously held that a Delaware law ...
