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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.
| Case name |
Citation |
Constitutional provision(s) applied
|
| A.G. Spalding & Bros. v. Edwards |
262 U.S. 66 (1923) |
|
| Alaska Fish Salting & By-Products Co. v. Smith |
255 U.S. 44 (1921) |
|
| Allen v. Regents |
304 U.S. 439 (1938) |
|
| Almy v. California |
65 U.S. 169 (1860) |
|
| Anglo-Chilean Nitrate Sales Corp. v. Alabama |
288 U.S. 218 (1933) |
|
| Bailey v. Drexel Furniture Co. |
259 U.S. 20 (1922) |
Article I,
|
| Binns v. United States |
194 U.S. 486 (1904) |
|
| Board of Trustees of the University of Illinois v. United States |
289 U.S. 48 (1933) |
|
| Bowers v. Kerbaugh-Empire Co. |
271 U.S. 170 (1926) |
|
| Bowman v. Chicago & Northwestern Railway Co. |
125 U.S. 465 (1888) |
|
| Bromley v. McCaughn |
280 U.S. 124 (1929) |
|
| Brown v. Maryland |
25 U.S. 419 (1827) |
|
| Brushaber v. Union Pacific Railroad |
240 U.S. 1 (1916) |
Article I, Section 8, Clause 1; Sixteenth Amendment
|
| Burnet v. Coronado Oil & Gas Co. |
285 U.S. 393 (1932) |
|
| Burnet v. Sanford & Brooks Co. |
282 U.S. 359 (1931) |
|
| Cannon v. City of New Orleans |
87 U.S. 577 (1874) |
|
| Canton Railroad Co. v. Rogan |
340 U.S. 511 (1951) |
|
| Chase National Bank v. United States |
278 U.S. 327 (1929) |
|
| Clyde Mallory Lines v. Alabama |
296 U.S. 261 (1935) |
|
| Collector v. Day |
78 U.S. 113 (1870) |
Article I,
|
| Collector v. Hubbard |
79 U.S. 1 (1870) |
|
| Commissioner v. Glenshaw Glass Co. |
348 U.S. 426 (1955) |
|
| Cook v. Pennsylvania |
97 U.S. 566 (1878) |
|
| Cook v. Tait |
265 U.S. 47 (1924) |
|
| Cooley v. Board of Wardens |
53 U.S. 299 (1851) |
Article I,
|
| Cornell v. Coyne |
192 U.S. 418 (1904) |
|
| Crane v. Commissioner |
331 U.S. 1 (1947) |
|
| Crew Levick Co. v. Pennsylvania |
245 U.S. 292 (1917) |
|
| Department of Revenue v. James B. Beam Co. |
377 U.S. 341 (1964) |
|
| De Treville v. Smalls |
98 U.S. 517 (1878) |
|
| Dooley v. United States |
183 U.S. 151 (1901) |
|
| Downes v. Bidwell |
182 U.S. 244 (1901) |
|
| Eisner v. Macomber |
252 U.S. 189 (1920) |
|
| Empresa Siderurgica, S.A. v. County of Merced |
337 U.S. 154 (1949) |
|
| Evans v. Gore |
253 U.S. 245 (1920) |
|
| Ex parte McNiel |
80 U.S. 236 (1871) |
|
| Fairbank v. United States |
181 U.S. 283 (1901) |
|
| Fernandez v. Weiner |
326 U.S. 340 (1945) |
|
| Flint v. Stone Tracy Company |
220 U.S. 107 (1911) |
Article I, Section 8, Clause 1 and Section 9, Clause 4
|
| Florida v. Mellon |
273 U.S. 12 (1927) |
|
| Gloucester Ferry Company v. Pennsylvania |
114 U.S. 196 (1885) |
|
| Graves v. New York |
306 U.S. 466 (1939) |
|
| Greiner v. Lewellyn |
258 U.S. 384 (1922) |
|
| Grosso v. United States |
390 U.S. 62 (1968) |
|
| Gulf Fisheries Co. v. MacInerney |
276 U.S. 124 (1928) |
|
| Haynes v. United States |
390 U.S. 85 (1968) |
|
| Head Money Cases |
112 U.S. 580 (1884) |
Article I, Section 8, Clause 1
|
| Helvering v. Bullard |
303 U.S. 297 (1938) |
|
| Helvering v. Gerhardt |
304 U.S. 405 (1938) |
|
| Helvering v. Griffiths |
318 U.S. 371 (1943) |
|
| Helvering v. Independent Life Ins. Co. |
292 U.S. 371 (1934) |
|
| Helvering v. Mountain Producers Corp. |
303 U.S. 376 (1938) |
|
| Helvering v. National Grocery |
304 U.S. 282 (1938) |
|
| Helwig v. United States |
188 U.S. 605 (1903) |
|
| Hill v. Wallace |
259 U.S. 44 (1922) |
|
| Hooven & Allison Co. v. Evatt |
324 U.S. 652 (1945) |
|
| Huse v. Glover |
119 U.S. 543 (1886) |
|
| Hylton v. United States |
3 U.S. 171 (1796) |
Article I
|
| Indian Motorcycle v. United States |
283 U.S. 570 (1931) |
|
| Inman Steamship Co. v. Tinker |
94 U.S. 238 (1876) |
|
| In re Kollock |
165 U.S. 526 (1897) |
|
| Itel Containers Int'l Corp. v. Huddleston |
507 U.S. 60 (1993) |
|
| J. W. Hampton, Jr. & Co. v. United States |
276 U.S. 394 (1928) |
|
| Knowlton v. Moore |
178 U.S. 41 (1900) |
|
| Kosydar v. National Cash Register Co. |
417 U.S. 62 (1974) |
|
| Leary v. United States |
395 U.S. 6 (1969) |
|
| License Tax Cases |
72 U.S. 462 (1866) |
|
| Limbach v. Hoover & Allison Co. |
466 U.S. 353 (1984) |
|
| Loughborough v. Blake |
18 U.S. 317 (1820) |
|
| Low v. Austin |
80 U.S. 29 (1871) |
|
| Mager v. Grima |
49 U.S. 490 (1850) |
|
| Marchetti v. United States |
390 U.S. 39 (1968) |
|
| Massachusetts v. United States |
435 U.S. 444 (1978) |
|
| May v. New Orleans |
178 U.S. 496 (1900) |
|
| McCoach v. Mine Hill & Schuylkill Haven Railroad |
228 U.S. 295 (1913) |
|
| McGoldrick v. Gulf Oil Corp. |
309 U.S. 414 (1940) |
|
| Merchants' Loan & Trust v. Smietanka |
255 U.S. 509 (1921) |
|
| Metcalf & Eddy v. Mitchell |
269 U.S. 514 (1926) |
|
| Michelin Tire Corp. v. Wages |
423 U.S. 276 (1976) |
|
| Miles v. Graham |
(268 U.S. 501 (1925) |
|
| Morgan's Steamship Co. v. Louisiana Board of Health |
118 U.S. 455 (1886) |
|
| Nathan v. Louisiana |
49 U.S. 73 (1850) |
|
| National Federation of Independent Business v. Sebelius |
567 U.S. — (2012) |
Article I, Section 8, Clause 1 and Section 9, Clause 4
|
| National Paper & Type Co. v. Bowers |
266 U.S. 373 (1924) |
|
| New York v. United States |
326 U.S. 572 (1946) |
|
| New York v. United States |
505 U.S. 144 (1992) |
|
| New York Trust Co. v. Eisner |
256 U.S. 345 (1921) |
|
| Nicol v. Ames |
173 U.S. 509 (1899) |
|
| Ohio v. Helvering |
292 U.S. 360 (1934) |
|
| Osborne v. City of Mobile |
83 U.S. 479 (1872) |
|
| Ouachita Packet Co. v. Aiken |
121 U.S. 444 (1887) |
|
| Pace v. Burgess |
92 U.S. 372 (1875) |
|
| Pacific Insurance v. Soule |
74 U.S. 433 (1868) |
|
| Packet Co. v. Catlettsburg |
105 U.S. 559 (1881) |
|
| Packet Co. v. Keokuk |
95 U.S. 80 (1877) |
|
| Packet Co. v. St. Louis |
100 U.S. 423 (1879) |
|
| Patapsco Guano Co. v. North Carolina Board of Agriculture |
171 U.S. 345 (1898) |
|
| Patton v. Brady |
184 U.S. 608 (1902) |
|
| Peck & Co. v. Lowe |
247 U.S. 165 (1918) |
|
| Peete v. Morgan |
86 U.S. 581 (1873) |
|
| Pervear v. Massachusetts |
72 U.S. 475 (1866) |
|
| Philadelphia & Southern Steamship Co. v. Pennsylvania |
122 U.S. 326 (1887) |
|
| Phillips v. Commissioner of Internal Revenue |
283 U.S. 589 (1931) |
|
| Phillips v. Dime Trust & Safe Deposit Co. |
284 U.S. 160 (1931) |
|
| Poe v. Seaborn |
282 U.S. 101 (1930) |
|
| Polar Tankers v. City of Valdez |
557 U.S. 1 (2009) |
|
| Pollock v. Farmers' Loan & Trust Co. |
157 U.S. 429 (1895)
158 U.S. 601 (1895) |
Article I,
|
| Richfield Oil Corp. v. State Board of Equalization |
329 U.S. 69 (1946) |
|
| Riggs v. Del Drago |
317 U.S. 95 (1942) |
|
| R.J. Reynolds Tobacco Co. v. Durham County |
479 U.S. 130 (1986) |
|
| Scholey v. Rew |
90 U.S. 331 (1874) |
|
| Schollenberger v. Pennsylvania |
171 U.S. 1 (1898) |
|
| Selliger v. Kentucky |
213 U.S. 200 (1909) |
|
| Snyder v. Bettman |
190 U.S. 249 (1903) |
|
| Sonzinsky v. United States |
300 U.S. 506 (1937) |
|
| Spreckles Sugar Refining v. McClain |
192 U.S. 397 (1904) |
|
| Springer v. United States |
102 U.S. 586 (1880) |
Article I,
|
| South Carolina v. Baker |
485 U.S. 505 (1988) |
Article I,
|
| South Carolina v. United States |
199 U.S. 437 (1905) |
|
| Stanton v. Baltic Mining Company |
240 U.S. 103 (1916) |
Article I,
|
| State Tonnage Tax Cases |
79 U.S. 204 (1870) |
|
| Steamship Co. v. Portwardens |
73 U.S. 31 (1867) |
|
| Stratton's Independence, Ltd. v. Howbert |
231 U.S. 399 (1913) |
|
| Sunshine Anthracite Coal Co. v. Adkins |
31 U.S. 381 (1940) |
|
| Thames & Mersey Marine Ins. Co. v. United States |
237 U.S. 19 (1915) |
|
| Thomas v. United States |
192 U.S. 363 (1904) |
|
| Thompson v. United States |
155 U.S. 271 (1894) |
|
| Towne v. Eisner |
245 U.S. 418 (1918) |
|
| Transportation Co. v. Parkersburg |
107 U.S. 691 (1883) |
|
| Transportation Co. v. Wheeling |
99 U.S. 273 (1878) |
|
| Turner v. Maryland |
107 U.S. 38 (1883) |
|
| Turpin v. Burgess |
117 U.S. 504 (1886) |
|
| Tyee Realty Co. v. Anderson |
240 U.S. 115 (1916) |
|
| Tyler v. United States |
{{ussc}281|497|1930}} |
|
| United States v. Butler |
297 U.S. 1 (1936) |
|
| United States v. Constantine |
296 U.S. 287 (1935) |
|
| United States v. Doremus |
249 U.S. 86 (1919) |
|
| United States v. Hvoslef |
237 U.S. 1 (1915) |
|
| United States v. IBM |
517 U.S. 843 (1996) |
|
| United States v. Kahriger |
345 U.S. 22 (1953) |
Article I,
|
| United States v. Manufacturers National Bank |
363 U.S. 194 (1960) |
|
| United States v. Phellis |
257 U.S. 156 (1921) |
|
| United States v. Ptasynski |
462 U.S. 74 (1983) |
|
| United States v. Railroad Co. |
84 U.S. 322 (1872) |
|
| United States v. Sanchez |
340 U.S. 42 (1950) |
|
| United States v. United States Shoe Corp. |
523 U.S. 360 (1998) |
|
| United States v. Yuginovich |
256 U.S. 450 (1921) |
|
| Veazie Bank v. Fenno |
75 U.S. 533 (1869) |
Article I,
|
| Vicksburg v. Tobin |
100 U.S. 430 (1879) |
|
| Waring v. The Mayor |
75 U.S. 110 (1868) |
|
| Wheeler Lumber Co. v. United States |
281 U.S. 572 (1930) |
|
| Wiggins Ferry Co. v. East St. Louis |
107 U.S. 365 (1883) |
|
| Willcuts v. Bunn |
282 U.S. 216 (1931) |
|
| Wilmette Park Dist. v. Campbell |
338 U.S. 411 (1949) |
|
| Woodruff v. Parham |
75 U.S. 123 (1868) |
|
| Xerox Corp. v. County of Harris |
459 U.S. 145 (1982) |
|
| Youngstown Co. v. Bowers |
358 U.S. 534 (1959) |
|
| Zonne v. Minneapolis Syndicate |
220 U.S. 187 (1911) |
|
Section 8, Clause 1
[edit]Section 9, clause 4
[edit]Section 10, clause 2
[edit] |
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