U.S. Supreme Court, (May 03, 1937)
Docket number: 659, 687
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US Code - Title 26: Internal Revenue Code - 26 USC 1463 - Sec. 1463. Tax paid by recipient of income
Constitution of the United States (Annotated) - Section 9: Powers Denied to Congress
U.S. Supreme Court - Regan v. Taxation With Representation of Wash., 461 U.S. 540 (1983)
U.S. Supreme Court - Office of Personnel Management v. Richmond, 496 U.S. 414 (1990)
U.S. Supreme Court - Clinton v. City of New York, 524 U.S. 417 (1998)
U.S. Supreme Court CINCINNATI SOAP CO. v. U.S., 301 U.S. 308 (1937)
[Page 301 U.S. 308, 324] of the islands require it; and other queries directly or indirectly challenging the wisdom or necessity of the congressional action, are all matters, as we repeatedly have pointed out, with which the courts have nothing to do. We find the legislation to be free from constitutional infirmity; and there both our power and responsibility end. Judgments affirmed. Footnotes [Footnote *] Act March 8, 1902, c. 140, 32 Stat. 54; Act Aug. 5, 1909, c. 6, 36 Stat. 11, 84, 85; Act Oct. 3, 1913, c. 16, 38 Stat. 114, 193; Act Sept. 21, 1922, c. 356, 42 Stat. 858, 935; Act of June 17, 1930, c. 497, 46 Stat. 590, 686, 26 U.S.C.A. 1463 and note.