Tag: internal revenue

The 4-4 Supreme Court Punts in Zubik v Burwell The U.S. Supreme Court declined to address the merits of Zubik v. Burwell, at least for this term. Instead, the Court’s per curium opinion on the Affordable Care Act’s contraception mandate directs ...

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 ...

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...

The U.S. Supreme Court recently granted certiorari in Zubik v. Burwell, in which the justices will again consider the lawfulness of the Affordable Care Act’s (ACA) contraceptive mandate. The issue before the Court in Zubik v. Burwell thi...

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...