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United States constitutional tax law
Article I
Authority to tax
Scope of authority
Brushaber v. Union Pacific
(1915)
Sovereign tax immunity
McCulloch v. Maryland
(1819)
Veazie Bank v. Fenno
(1869)
Collector v. Day
(1871)
Pollock v. Farmers' L. & T.
(1895)
Davis v. Michigan
(1989)
Decline of sovereign tax immunity
Flint v. Stone Tracy
(1911)
South Carolina v. Baker
(1988)
Uniformity of indirect taxes
Head Money Cases
(1884)
Brushaber v. Union Pacific
(1915)
Regulatory taxation
Head Money Cases
(1884)
Bailey v. Drexel Furniture Co.
(1922)
United States v. Kahriger
(1953)
National Federation of Independent Business v. Sebelius
(2012)
California v. Texas
(2020)
Direct taxes
Hylton v. United States
(1796)
Springer v. United States
(1881)
Pollock v. Farmers' Loan & Trust Co.
(1895)
Flint v. Stone Tracy Co.
(1911)
Stanton v. Baltic Mining Co.
(1916)
National Federation of Independent Business v. Sebelius
(2012)
California v. Texas
(2020)
State import-export duties
Privilege taxes
Cooley v. Board of Wardens
(1851)
State tonnage duties
Cooley v. Board of Wardens
(1851)
Amendment XVI
History and purpose
Springer v. United States
(1881)
Pollock v. Farmers' Loan & Trust Co.
(1895)
Flint v. Stone Tracy Co.
(1911)
Brushaber v. Union Pacific Railroad Co.
(1915)
Stanton v. Baltic Mining Co.
(1916)
Income
Eisner v. Macomber
(1920)
Bowers v. Kerbaugh-Empire Co.
(1926)
Taxable corporate dividends
Eisner v. Macomber
(1920)
United States v. Phellis
(1921)
Taxable corporate earnings
Commissioner v. Glenshaw Glass Co.
(1955)
Taxable gains
Crane v. Commissioner
(1947)
Deductions and exemptions
Brushaber v. Union Pacific Railroad Co.
(1915)
Burnet v. Sanford & Brooks Co.
(1931)
Diminution of loss
Bowers v. Kerbaugh-Empire Co.
(1926)
Related provisions
Apportionment of representatives
Amendment affecting apportionment
Origination of bills of revenue
Federal voting rights
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