Case Digests

Review Questions for Mid-Term 1) What constitutional clause allows laws enacted by the federal government to take priority over conflicting state laws?

Hoffman, W., Maloney, D., Raabe, W., & Young, J. (2013). Federal Taxation Comprehensive Volume. (36 ed.). Ohio: South-W

Article VI, Clause 2 (National Supremacy Clause) – The Federal Government, in expressing any of the powers

The necessary and proper clause in the Constitution is a point of contention in the United States. Congress is given many implied powers in Article I Section 8 Clause 18, but this clause has been misinterpreted and the powers over-used.

4. Evidence illegally obtained by the police in violation of the Fourth Amendment will be excluded from trial whether or not the police acted in good faith?

The Necessary and Proper Clause and its role in modern federal law, along with the questions that come from applying the clause.

Rules: The Supreme Court uses the Due Process Clause of the Fourteenth Amendment in rendering its decision.

A case challenging a statute as violating a person's rights under the U. S. Constitution.

Members of Congress are voted to office by their electorate as their representatives at the congress level of democracy. In their capacity, they may decide to exercise their powers by the will of the people or according to their personal judgment. When the members of Congress opt to be the people’s delegate, their actions in the House and other congressional engagements are a reflection of the will of their district. As such, the delegate representative does not have or exercise the autonomy to represent and decide for their district. Instead, a strenuous consultation process is required to keep the people in control of all relevant decisions.

Issue: Whether respondent’s Fourth and Fourteenth Amendment Rights were violated when he was subjected to a search of his person, albeit under probable cause, without a warrant and prior to a formal arrest.

“When it came to levying taxes the Articles stated Congress could request states to pay taxes. The Constitution states Congress has the right to levy taxes on individuals” (Feldmeth, Greg D. "U.S. History Resources" http://home.earthlink.net/~gfeldmeth/USHistory.html (31 March 1998). “A federal court the Articles

The Tax Court, per Judge Ruwe, issued an order on May 8, 1995, denying Pope & Talbot 's motion and granting the IRS 's motion. The court 's opinion characterized the issue before it as one of "first impression," and found resort to the legislative history of the statute necessary since the court was unable to "achieve...certainty based on the language of the statute." After reviewing the legislative history of IRC Sec. 311, the court observed the following: It is apparent that the purpose underlying IRC Sec. 311(d) was to tax the appreciation in value that occurred while the corporation held the property and to prevent a corporation from avoiding tax on the inherent gain by distributing such property to its shareholders...It follows that we must focus on the value of the Washington properties as owned by petitioner and value them as if petitioner had sold them at fair market value at the time of distribution.

Section 2. The Congress shall have the power to enforce, by appropriate legislation, the provisions of this article.

There have been many complaints and theories of how the Supreme Court has a tendency to act as a "supra-legislature" (Woll 153). It is proposed that the Supreme Court takes the

Sales tax is one of the most conversed topics and in the national spotlight frequently. States have been struggling to gain a hold on internet sales and the related tax liabilities. Sales tax policy is an intriguing subject and the current internet revolution is pushing discussion of sales taxes to the forefront. This has caused a high level of distress held by business leaders, bureaucrats, and politicians in the field of sales tax. The current goal and focus on sales tax policy is that a more rational sales tax compliance environment can be developed.