constitutional-taxation

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
25-1032	Anthony Dwayne Williams v. Commissioner of Internal Revenue	Fifth Circuit	2026-03-02	Pending		apportionment constitutional-taxation excise-tax income-tax sixteenth-amendment tax-law	Whether the Sixteenth Amendment authorizes Congress to tax compensation for labor not arising from the exercise of a federal privilege (i.e., an "exci…
19-973	Brian D. Swanson v. United States	Eleventh Circuit	2020-02-04	Denied	Response Waived	apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund	1. May the Respondent collect a direct tax on Petitioner 's capital without going through the rule of apportionment? 2. May Respondent use Petition…
19-119	Staples, Inc., et al. v. Comptroller of the Treasury of Maryland	Maryland	2019-07-24	Denied	Response RequestedResponse WaivedRelisted (2)	apportionment commerce-clause constitutional-taxation due-process franchise-fees income-apportionment income-tax interstate-commerce royalty royalty-fees royalty-income state-courts state-taxation	When an out-of-State business receives royalty fees, franchise fees, or similar payments from in-State businesses, may a State imposing income taxes c…