The Supreme Court, Federal Taxation, and the Constitution PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Supreme Court, Federal Taxation, and the Constitution PDF full book. Access full book title The Supreme Court, Federal Taxation, and the Constitution by Jasper L. Cummings (Jr.). Download full books in PDF and EPUB format.
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.
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.
Author: the late Bernard Schwartz Publisher: Oxford University Press ISBN: 0199840555 Category : Law Languages : en Pages : 477
Book Description
When the first Supreme Court convened in 1790, it was so ill-esteemed that its justices frequently resigned in favor of other pursuits. John Rutledge stepped down as Associate Justice to become a state judge in South Carolina; John Jay resigned as Chief Justice to run for Governor of New York; and Alexander Hamilton declined to replace Jay, pursuing a private law practice instead. As Bernard Schwartz shows in this landmark history, the Supreme Court has indeed travelled a long and interesting journey to its current preeminent place in American life. In A History of the Supreme Court, Schwartz provides the finest, most comprehensive one-volume narrative ever published of our highest court. With impeccable scholarship and a clear, engaging style, he tells the story of the justices and their jurisprudence--and the influence the Court has had on American politics and society. With a keen ability to explain complex legal issues for the nonspecialist, he takes us through both the great and the undistinguished Courts of our nation's history. He provides insight into our foremost justices, such as John Marshall (who established judicial review in Marbury v. Madison, an outstanding display of political calculation as well as fine jurisprudence), Roger Taney (whose legacy has been overshadowed by Dred Scott v. Sanford), Oliver Wendell Holmes, Louis Brandeis, Benjamin Cardozo, and others. He draws on evidence such as personal letters and interviews to show how the court has worked, weaving narrative details into deft discussions of the developments in constitutional law. Schwartz also examines the operations of the court: until 1935, it met in a small room under the Senate--so cramped that the judges had to put on their robes in full view of the spectators. But when the new building was finally opened, one justice called it "almost bombastically pretentious," and another asked, "What are we supposed to do, ride in on nine elephants?" He includes fascinating asides, on the debate in the first Court, for instance, over the use of English-style wigs and gowns (the decision: gowns, no wigs); and on the day Oliver Wendell Holmes announced his resignation--the same day that Earl Warren, as a California District Attorney, argued his first case before the Court. The author brings the story right up to the present day, offering balanced analyses of the pivotal Warren Court and the Rehnquist Court through 1992 (including, of course, the arrival of Clarence Thomas). In addition, he includes four special chapters on watershed cases: Dred Scott v. Sanford, Lochner v. New York, Brown v. Board of Education, and Roe v. Wade. Schwartz not only analyzes the impact of each of these epoch-making cases, he takes us behind the scenes, drawing on all available evidence to show how the justices debated the cases and how they settled on their opinions. Bernard Schwartz is one of the most highly regarded scholars of the Supreme Court, author of dozens of books on the law, and winner of the American Bar Association's Silver Gavel Award. In this remarkable account, he provides the definitive one-volume account of our nation's highest court.
Author: Bruce R. Hopkins Publisher: John Wiley & Sons ISBN: 1118417151 Category : Business & Economics Languages : en Pages : 493
Book Description
A comprehensive guide to understanding the theory and implications of constitutional law as it relates to tax-exempt organizations Although the U.S. Constitution does not make any reference to nonprofit organizations—not surprising, since the Constitution is not a framework for the structure of the entirety of U.S. society—the Supreme Court has effusively shaped nonprofit law. Now, leading nonprofit law expert Bruce R. Hopkins discusses how tax-exempt organizations, including educational, religious, and healthcare institutions, are directly affected by constitutional law decisions and other pronouncements from the U.S. Supreme Court. Written by one of the country's leading legal authorities on tax-exempt organizations Provides a comprehensive, authoritative examination of constitutional law principles and their implications for tax-exempt organizations Includes coverage of the Supreme Court's perspective on nonprofit organizations and tax exemption, applicability of the Establishment and Free Exercise Clauses to nonprofit religious organizations, the import of Free Speech principles in the charitable fundraising context, the constitutionality of the individual health insurance mandate, and more Other titles by Bruce R. Hopkins: The Law of Tax-Exempt Organizations, Tenth Edition, The Law of Fundraising, Fourth Edition, and The Tax Law of Charitable Giving, Fourth Edition Should religious organizations be exempt from taxation? Should religious groups get tax exemptions not available to other organizations? Are state charitable solicitation acts constitutional? Is the health insurance mandate constitutional? Is the Affordable Care Act subject to legal challenge at this time? How many ways has the Supreme Court shaped nonprofit law? Get answers to these questions and many more from Tax-Exempt Organizations and Constitutional Law.
Author: Linda Greenhouse Publisher: Oxford University Press ISBN: 0199930066 Category : Law Languages : en Pages : 144
Book Description
For thirty years, Linda Greenhouse, the Pulitzer Prize-winning author of The U.S. Supreme Court: A Very Short Introduction, chronicled the activities of the justices as the Supreme Court correspondent for the New York Times. In this concise volume, she draws on her deep knowledge of the court's history as well as of its written and unwritten rules to show the reader how the Supreme Court really works.
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.
Author: Thomas G. Hansford Publisher: Princeton University Press ISBN: 0691188041 Category : Law Languages : en Pages : 170
Book Description
The Politics of Precedent on the U.S. Supreme Court offers an insightful and provocative analysis of the Supreme Court's most important task--shaping the law. Thomas Hansford and James Spriggs analyze a key aspect of legal change: the Court's interpretation or treatment of the precedents it has set in the past. Court decisions do not just resolve immediate disputes; they also set broader precedent. The meaning and scope of a precedent, however, can change significantly as the Court revisits it in future cases. The authors contend that these interpretations are driven by an interaction between policy goals and variations in the legal authoritativeness of precedent. From this premise, they build an explanation of the legal interpretation of precedent that yields novel predictions about the nature and timing of legal change. Hansford and Spriggs test their hypotheses by examining how the Court has interpreted the precedents it set between 1946 and 1999. This analysis provides compelling support for their argument, and demonstrates that the justices' ideological goals and the role of precedent are inextricably linked. The two prevailing, yet contradictory, views of precedent--that it acts either solely as a constraint, or as a "cloak" that never actually influences the Court--are incorrect. This book shows that while precedent can operate as a constraint on the justices' decisions, it also represents an opportunity to foster preferred societal outcomes.
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.
Author: Schultz, David Publisher: Edward Elgar Publishing ISBN: 1839103132 Category : Law Languages : en Pages : 200
Book Description
Precedent is an important tool of judicial decision making and reasoning in common law systems such as the United States. Instead of having each court decide cases anew, the rule of precedent or stares decisis dictates that similar cases should be decided similarly. Adherence to precedent promotes several values, including stability, reliability, and uniformity, and it also serves to constrain judicial discretion. While adherence to precedent is important, there are some cases where the United States Supreme Court does not follow it when it comes to constitutional reasoning. Over time the US Supreme Court under its different Chief Justices has approached rejection of its own precedent in different ways and at varying rates of reversal. This book examines the role of constitutional precedent in US Supreme Court reasoning.
Author: Jasper L. Cummings (Jr.)
Author: Jasper L. Cummings (Jr.)
Author: the late Bernard Schwartz
Author: Bruce R. Hopkins
Author: Linda Greenhouse
Author: 
Author: Reuven S. Avi-Yonah
Author: Thomas G. Hansford
Author: John R. Vile
Author: Schultz, David
Author: Felix Frankfurter