uniformity-clause
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-659 | Brian D. Swanson v. Commissioner of Internal Revenue | Eleventh Circuit | 2024-12-18 | Denied | Response WaivedRelisted (2) | administrative-law constitutional-interpretation income-tax tax-deficiency territory-clause uniformity-clause | In light of this Court recent holding in Moore etux v. United States (2024), that income taxes are indirect taxes subject to the Constitution 's Unifo… |
| 23-361 | Brian D. Swanson v. United States | Eleventh Circuit | 2023-10-04 | Denied | Response Waived | constitutional-interpretation federal-appellate-procedure frivolous-sanction income-tax insular-cases puerto-rico territorial-status uniformity-clause unincorporated-territory | In the decision below, The Eleventh Circuit summarily affirmed the dismissal of petitioner's income tax refund suit, which challenged Puerto Rico's st… |