The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases.
| width=190pt; style="background-color:#6699ff;" align="center" | Case name! | width=110pt; style="background-color:#6699ff;" align="center" | Citation! | width=250pt; style="background-color:#6699ff;" align="center" | Constitutional provision(s) applied |
|---|---|---|---|---|---|
| A.G. Spalding & Bros. v. Edwards | data-sort-value="262.066" | ||||
| Alaska Fish Salting & By-Products Co. v. Smith | data-sort-value="255.044" | ||||
| Allen v. Regents | data-sort-value="304.439" | ||||
| Almy v. California | data-sort-value="065.169" | ||||
| Anglo-Chilean Nitrate Sales Corp. v. Alabama | data-sort-value="288.218" | ||||
| Bailey v. Drexel Furniture Co. | data-sort-value="259.020" | Article I, | |||
| Binns v. United States | data-sort-value="194.486" | ||||
| Board of Trustees of the University of Illinois v. United States | data-sort-value="289.048" | ||||
| Bowers v. Kerbaugh-Empire Co. | data-sort-value="271.170" | ||||
| Bowman v. Chicago & Northwestern Railway Co. | data-sort-value="125.465" | ||||
| Bromley v. McCaughn | data-sort-value="280.124" | ||||
| Brown v. Maryland | data-sort-value="025.419" | ||||
| Brushaber v. Union Pacific Railroad | data-sort-value="240.001" | Article I, Section 8, Clause 1; Sixteenth Amendment | |||
| Burnet v. Coronado Oil & Gas Co. | data-sort-value="285.393" | ||||
| Burnet v. Sanford & Brooks Co. | data-sort-value="282.359" | ||||
| Cannon v. City of New Orleans | data-sort-value="087.577" | ||||
| Canton Railroad Co. v. Rogan | data-sort-value="340.511" | ||||
| Chase National Bank v. United States | data-sort-value="278.327" | ||||
| Clyde Mallory Lines v. Alabama | data-sort-value="296.261" | ||||
| Collector v. Day | data-sort-value="078.113" | Article I, | |||
| Collector v. Hubbard | data-sort-value="079.001" | ||||
| Commissioner v. Glenshaw Glass Co. | data-sort-value="348.426" | ||||
| Cook v. Pennsylvania | data-sort-value="097.566" | ||||
| Cook v. Tait | data-sort-value="265.047" | ||||
| Cooley v. Board of Wardens | data-sort-value="053.299" | Article I, | |||
| Cornell v. Coyne | data-sort-value="192.418" | ||||
| Crane v. Commissioner | data-sort-value="331.001" | ||||
| Crew Levick Co. v. Pennsylvania | data-sort-value="245.292" | ||||
| Department of Revenue v. James B. Beam Co. | data-sort-value="377.341" | ||||
| De Treville v. Smalls | data-sort-value="098.517" | ||||
| Dooley v. United States | data-sort-value="183.151" | ||||
| Downes v. Bidwell | data-sort-value="182.244" | ||||
| Eisner v. Macomber | data-sort-value="252.189" | ||||
| Empresa Siderurgica, S.A. v. County of Merced | data-sort-value="337.154" | ||||
| Evans v. Gore | data-sort-value="253.245" | ||||
| Ex parte McNiel | data-sort-value="080.236" | ||||
| Fairbank v. United States | data-sort-value="181.283" | ||||
| Fernandez v. Weiner | data-sort-value="326.340" | ||||
| Flint v. Stone Tracy Company | data-sort-value="220.107" | Article I, Section 8, Clause 1 and Section 9, Clause 4 | |||
| Florida v. Mellon | data-sort-value="273.012" | ||||
| Gloucester Ferry Company v. Pennsylvania | data-sort-value="114.196" | ||||
| Graves v. New York | data-sort-value="306.466" | ||||
| Greiner v. Lewellyn | data-sort-value="258.384" | ||||
| Grosso v. United States | data-sort-value="390.062" | ||||
| Gulf Fisheries Co. v. MacInerney | data-sort-value="276.124" | ||||
| Haynes v. United States | data-sort-value="390.085" | ||||
| Head Money Cases | data-sort-value="112.580" | Article I, Section 8, Clause 1 | |||
| Helvering v. Bullard | data-sort-value="303.297" | ||||
| Helvering v. Gerhardt | data-sort-value="304.405" | ||||
| Helvering v. Griffiths | data-sort-value="318.371" | ||||
| Helvering v. Independent Life Ins. Co. | data-sort-value="292.371" | ||||
| Helvering v. Mountain Producers Corp. | data-sort-value="303.376" | ||||
| Helvering v. National Grocery | data-sort-value="304.282" | ||||
| Helwig v. United States | data-sort-value="188.605" | ||||
| Hill v. Wallace | data-sort-value="259.044" | ||||
| Hooven & Allison Co. v. Evatt | data-sort-value="324.652" | ||||
| Huse v. Glover | |||||
| Hylton v. United States | data-sort-value="003.171" | Article I | |||
| Indian Motorcycle v. United States | data-sort-value="283.570" | ||||
| Inman Steamship Co. v. Tinker | data-sort-value="094.238" | ||||
| In re Kollock | data-sort-value="165.526" | ||||
| Itel Containers Int'l Corp. v. Huddleston | data-sort-value="507.060" | ||||
| J. W. Hampton, Jr. & Co. v. United States | data-sort-value="276.394" | ||||
| Knowlton v. Moore | data-sort-value="178.041" | ||||
| Kosydar v. National Cash Register Co. | data-sort-value="417.062" | ||||
| Leary v. United States | data-sort-value="395.006" | ||||
| License Tax Cases | data-sort-value="072.462" | ||||
| Limbach v. Hoover & Allison Co. | data-sort-value="466.353" | ||||
| Loughborough v. Blake | data-sort-value="018.317" | ||||
| Low v. Austin | data-sort-value="080.029" | ||||
| Mager v. Grima | data-sort-value="049.490" | ||||
| Marchetti v. United States | data-sort-value="390.039" | ||||
| Massachusetts v. United States | data-sort-value="435.444" | ||||
| May v. New Orleans | data-sort-value="178.496" | ||||
| McCoach v. Mine Hill & Schuylkill Haven Railroad | data-sort-value="228.295" | ||||
| McGoldrick v. Gulf Oil Corp. | data-sort-value="309.414" | ||||
| Merchants' Loan & Trust v. Smietanka | data-sort-value="255.509" | ||||
| Metcalf & Eddy v. Mitchell | data-sort-value="269.514" | ||||
| Michelin Tire Corp. v. Wages | data-sort-value="423.276" | ||||
| Miles v. Graham | data-sort-value="268.501" | ( | |||
| Morgan's Steamship Co. v. Louisiana Board of Health | data-sort-value="118.455" | ||||
| Nathan v. Louisiana | data-sort-value="049.073" | ||||
| National Federation of Independent Business v. Sebelius | data-sort-value="567.000" | Article I, Section 8, Clause 1 and Section 9, Clause 4 | |||
| National Paper & Type Co. v. Bowers | data-sort-value="266.373" | ||||
| New York v. United States | data-sort-value="326.572" | ||||
| New York v. United States | data-sort-value="505.144" | ||||
| New York Trust Co. v. Eisner | data-sort-value="256.345" | ||||
| Nicol v. Ames | data-sort-value="173.509" | ||||
| Ohio v. Helvering | data-sort-value="292.360" | ||||
| Osborne v. City of Mobile | data-sort-value="083.479" | ||||
| Ouachita Packet Co. v. Aiken | data-sort-value="121.444" | ||||
| Pace v. Burgess | data-sort-value="092.372" | ||||
| Pacific Insurance v. Soule | data-sort-value="074.433" | ||||
| Packet Co. v. Catlettsburg | data-sort-value="105.559" | ||||
| Packet Co. v. Keokuk | data-sort-value="095.080" | ||||
| Packet Co. v. St. Louis | data-sort-value="100.423" | ||||
| Patapsco Guano Co. v. North Carolina Board of Agriculture | data-sort-value="171.345" | ||||
| Patton v. Brady | data-sort-value="184.608" | ||||
| Peck & Co. v. Lowe | data-sort-value="247.165" | ||||
| Peete v. Morgan | data-sort-value="086.581" | ||||
| Pervear v. Massachusetts | data-sort-value="072.475" | ||||
| Philadelphia & Southern Steamship Co. v. Pennsylvania | data-sort-value="122.326" | ||||
| Phillips v. Commissioner of Internal Revenue | data-sort-value="283.589" | ||||
| Phillips v. Dime Trust & Safe Deposit Co. | data-sort-value="284.160" | ||||
| Poe v. Seaborn | data-sort-value="282.101" | ||||
| Polar Tankers v. City of Valdez | data-sort-value="557.001" | ||||
| Pollock v. Farmers' Loan & Trust Co. | data-sort-value="157.429" | Article I, | |||
| Richfield Oil Corp. v. State Board of Equalization | data-sort-value="329.069" | ||||
| Riggs v. Del Drago | data-sort-value="317.095" | ||||
| R.J. Reynolds Tobacco Co. v. Durham County | data-sort-value="479.130" | ||||
| Scholey v. Rew | data-sort-value="090.331" | ||||
| Schollenberger v. Pennsylvania | data-sort-value="171.001" | ||||
| Selliger v. Kentucky | data-sort-value="213.200" | ||||
| Snyder v. Bettman | data-sort-value="190.249" | ||||
| Sonzinsky v. United States | data-sort-value="300.506" | ||||
| Spreckles Sugar Refining v. McClain | data-sort-value="192.397" | ||||
| Springer v. United States | data-sort-value="102.586" | Article I, | |||
| South Carolina v. Baker | data-sort-value="485.505" | Article I, | |||
| South Carolina v. United States | data-sort-value="199.437" | ||||
| Stanton v. Baltic Mining Company | data-sort-value="240.103" | Article I, | |||
| State Tonnage Tax Cases | data-sort-value="079.204" | ||||
| Steamship Co. v. Portwardens | data-sort-value="073.031" | ||||
| Stratton's Independence, Ltd. v. Howbert | data-sort-value="231.399" | ||||
| Sunshine Anthracite Coal Co. v. Adkins | data-sort-value="310.381" | ||||
| Thames & Mersey Marine Ins. Co. v. United States | data-sort-value="237.019" | ||||
| Thomas v. United States | data-sort-value="192.363" | ||||
| Thompson v. United States | data-sort-value="155.271" | ||||
| Towne v. Eisner | data-sort-value="245.418" | ||||
| Transportation Co. v. Parkersburg | data-sort-value="107.691" | ||||
| Transportation Co. v. Wheeling | data-sort-value="099.273" | ||||
| Turner v. Maryland | data-sort-value="107.038" | ||||
| Turpin v. Burgess | data-sort-value="117.504" | ||||
| Tyee Realty Co. v. Anderson | data-sort-value="240.115" | ||||
| Tyler v. United States | data-sort-value="281.497" |
See main article: Taxing and Spending Clause.
| width=375pt; align="center" | Case name! | width=125pt; align="center" | Citation |
|---|---|---|---|
| Allen v. Regents | data-sort-value="304.439" | ||
| A. Magnano Co. v. Hamilton | data-sort-value="292.040" | ||
| Binns v. United States | data-sort-value="194.486" | ||
| Board of Trustees of the University of Illinois v. United States | data-sort-value="289.048" | ||
| Bailey v. Drexel Furniture Co. | data-sort-value="259.020" | ||
| Brushaber v. Union Pacific Railroad | data-sort-value="240.001" | ||
| Burnet v. Coronado Oil & Gas Co. | data-sort-value="285.393" | ||
| Collector v. Day | data-sort-value="078.113" | ||
| Downes v. Bidwell | data-sort-value="182.244" | ||
| Evans v. Gore | data-sort-value="253.245" | ||
| Felsenheld v. United States | data-sort-value="186.126" | ||
| Fernandez v. Weiner | data-sort-value="326.340" | ||
| Flint v. Stone Tracy Company | data-sort-value="220.107" | ||
| Florida v. Mellon | data-sort-value="273.012" | ||
| Greiner v. Lewellyn | data-sort-value="258.384" | ||
| Grosso v. United States | data-sort-value="390.062" | ||
| Haynes v. United States | data-sort-value="390.085" | ||
| Head Money Cases | data-sort-value="112.580" | ||
| Helvering v. Gerhardt | data-sort-value="304.405" | ||
| Helvering v. Mountain Producers Corp. | data-sort-value="303.376" | ||
| Helvering v. Powers | data-sort-value="293.214" | ||
| Helwig v. United States | data-sort-value="188.605" | ||
| Hill v. Wallace | data-sort-value="259.044" | ||
| Indian Motorcycle v. United States | data-sort-value="283.570" | ||
| In re Kollock | data-sort-value="165.526" | ||
| J. W. Hampton, Jr. & Co. v. United States | data-sort-value="276.394" | ||
| Knowlton v. Moore | data-sort-value="178.041" | ||
| LaBelle Iron Works v. United States | data-sort-value="256.377" | ||
| Leary v. United States | data-sort-value="395.006" | ||
| License Tax Cases | data-sort-value="072.462" | ||
| Marchetti v. United States | data-sort-value="390.039" | ||
| Massachusetts v. United States | data-sort-value="435.444" | ||
| McCray v. United States | data-sort-value="195.027" | ||
| Metcalf & Eddy v. Mitchell | data-sort-value="269.514" | ||
| Miles v. Graham | data-sort-value="268.501" | ( | |
| National Federation of Independent Business v. Sebelius | data-sort-value="567.000" | ||
| New York v. United States | data-sort-value="326.572" | ||
| Nigro v. United States | data-sort-value="276.332" | ||
| Ohio v. Helvering | data-sort-value="292.360" | ||
| O'Malley v. Woodrough | data-sort-value="307.277" | ||
| Phillips v. Commissioner of Internal Revenue | data-sort-value="283.589" | ||
| Poe v. Seaborn | data-sort-value="282.101" | ||
| Pollock v. Farmers' Loan & Trust Co. | data-sort-value="157.429" | ||
| Riggs v. Del Drago | data-sort-value="317.095" | ||
| Snyder v. Bettman | data-sort-value="190.249" | ||
| Sonzinsky v. United States | data-sort-value="300.506" | ||
| South Carolina v. Baker | data-sort-value="485.505" | ||
| South Carolina v. United States | data-sort-value="199.437" | ||
| Sunshine Anthracite Coal Co. v. Adkins | data-sort-value="310.381" | ||
| Thomas v. United States | data-sort-value="192.363" | ||
| United States v. Constantine | data-sort-value="296.287" | ||
| United States v. Doremus | data-sort-value="249.086" | ||
| United States v. Kahriger | data-sort-value="345.022" | ||
| United States v. Ptasynski | data-sort-value="462.074" | ||
| United States v. Railroad Co. | data-sort-value="084.322" | ||
| United States v. Sanchez | data-sort-value="340.042" | ||
| United States v. Yuginovich | data-sort-value="256.450" | ||
| Veazie Bank v. Fenno | data-sort-value="075.533" | ||
| Wheeler Lumber Co. v. United States | data-sort-value="281.572" | ||
| Willcuts v. Bunn | data-sort-value="282.216" | ||
| Wilmette Park Dist. v. Campbell | data-sort-value="338.411" |
| width=375pt; align="center" | Case name! | width=125pt; align="center" | Citation |
|---|---|---|---|
| A.G. Spalding & Bros. v. Edwards | data-sort-value="262.066" | ||
| Almy v. California | data-sort-value="065.169" | ||
| Billings v. United States | data-sort-value="232.261" | ||
| Bromley v. McCaughn | data-sort-value="280.124" | ||
| Chase National Bank v. United States | data-sort-value="278.327" | ||
| Cornell v. Coyne | data-sort-value="192.418" | ||
| De Treville v. Smalls | data-sort-value="098.517" | ||
| Dooley v. United States | data-sort-value="183.151" | ||
| Fairbank v. United States | data-sort-value="181.283" | ||
| Fernandez v. Weiner | data-sort-value="326.340" | ||
| Flint v. Stone Tracy Company | data-sort-value="220.107" | ||
| Helvering v. Bullard | data-sort-value="303.297" | ||
| Hylton v. United States | data-sort-value="003.171" | ||
| Knowlton v. Moore | data-sort-value="178.041" | ||
| Loughborough v. Blake | data-sort-value="018.317" | ||
| National Federation of Independent Business v. Sebelius | data-sort-value="567.519" | ||
| National Paper & Type Co. v. Bowers | data-sort-value="266.373" | ||
| New York Trust Co. v. Eisner | data-sort-value="256.345" | ||
| Nicol v. Ames | data-sort-value="173.509" | ||
| Pacific Insurance v. Soule | data-sort-value="074.433" | ||
| Patton v. Brady | data-sort-value="184.608" | ||
| Peck & Co. v. Lowe | data-sort-value="247.165" | ||
| Phillips v. Dime Trust & Safe Deposit Co. | data-sort-value="284.160" | ||
| Pollock v. Farmers' Loan & Trust Co. | data-sort-value="157.429" | ||
| Scholey v. Rew | data-sort-value="090.331" | ||
| Spreckles Sugar Refining v. McClain | data-sort-value="192.397" | ||
| Springer v. United States | data-sort-value="102.586" | ||
| Stanton v. Baltic Mining Company | data-sort-value="240.103" | ||
| Thames & Mersey Marine Ins. Co. v. United States | data-sort-value="237.019" | ||
| Thomas v. United States | data-sort-value="192.363" | ||
| Thompson v. United States | data-sort-value="155.271" | ||
| Turpin v. Burgess | data-sort-value="117.504" | ||
| Tyler v. United States | data-sort-value="281.497" | ||
| United States v. Hvoslef | data-sort-value="237.001" | ||
| United States v. IBM | data-sort-value="517.843" | ||
| United States v. Manufacturers National Bank | data-sort-value="363.194" | ||
| United States v. United States Shoe Corp. | data-sort-value="523.360" | ||
| Veazie Bank v. Fenno | data-sort-value="075.533" |
| width=375pt; align="center" | Case name! | width=125pt; align="center" | Citation |
|---|---|---|---|
| Anglo-Chilean Nitrate Sales Corp. v. Alabama | data-sort-value="288.218" | ||
| Bowman v. Chicago & Northwestern Railway Co. | data-sort-value="125.465" | ||
| Brown v. Maryland | data-sort-value="025.419" | ||
| Canton Railroad Company v. Rogan | data-sort-value="340.511" | ||
| Cook v. Pennsylvania | data-sort-value="097.566" | ||
| Cooley v. Board of Wardens | data-sort-value="053.299" | ||
| Cornell v. Coyne | data-sort-value="192.418" | ||
| Crew Levick Co. v. Pennsylvania | data-sort-value="245.292" | ||
| Department of Revenue v. James B. Beam Co. | data-sort-value="377.341" | ||
| Empresa Siderurgica, S.A. v. County of Merced | data-sort-value="337.154" | ||
| Gulf Fisheries Co. v. MacInerney | data-sort-value="276.124" | ||
| Hooven & Allison Co. v. Evatt | data-sort-value="324.652" | ||
| Itel Containers Int'l Corp. v. Huddleston | data-sort-value="507.060" | ||
| Kosydar v. National Cash Register Co. | data-sort-value="417.062" | ||
| Limbach v. Hoover & Allison Co. | data-sort-value="466.353" | ||
| Low v. Austin | data-sort-value="080.029" | ||
| Mager v. Grima | data-sort-value="049.490" | ||
| May v. New Orleans | data-sort-value="178.496" | ||
| McGoldrick v. Gulf Oil Corp. | data-sort-value="309.414" | ||
| Michelin Tire Corp. v. Wages | data-sort-value="423.276" | ||
| Nathan v. Louisiana | data-sort-value="049.073" | ||
| Patapsco Guano Co. v. North Carolina Board of Agriculture | data-sort-value="171.345" | ||
| Pervear v. Massachusetts | data-sort-value="072.475" | ||
| Richfield Oil Corp. v. State Board of Equalization | data-sort-value="329.069" | ||
| R.J. Reynolds Tobacco Co. v. Durham County | data-sort-value="479.130" | ||
| Schollenberger v. Pennsylvania | data-sort-value="171.001" | ||
| Selliger v. Kentucky | data-sort-value="213.200" | ||
| Turner v. Maryland | data-sort-value="107.038" | ||
| Waring v. The Mayor | data-sort-value="075.110" | ||
| Woodruff v. Parham | data-sort-value="075.123" | ||
| Xerox Corp. v. County of Harris | data-sort-value="459.145" | ||
| Youngstown Co. v. Bowers | data-sort-value="358.534" |