No Tax or Duty shall be laid on Articles exported from any State. The Export Taxation Clause was one of the many accommodations that the Framers made to cement unity among the various sections of ...

In United States v. Ptasynski (1983), a unanimous Court concluded (1) that any tax in which the subject is defined in nongeographic terms satisfies the Uniformity Clause, and (2) that where the ...

The taxpayers counsel argued that the levy is double taxation; therefore, it is unconstitutional, adding the constitution ...

Idaho Legislative session started two months ago, and with more than 500 pieces of legislation introduced, keeping track of ...

Washington. “The capital gains tax violates the Commerce Clause of the U.S. Constitution, which reserves to Congress the right to regulate interstate commerce, thus depriving states of the ...

Clause 247 of the new Income Tax Bill stipulates that income tax officers will have the power to gain access by overriding ...