Constitutional Law: Final Exam

Pollock v. Farmers' Loan (1895)

Holding: The federal income tax on property-derived income was unconstitutional because it was a direct tax not apportioned among the states as required by the Constitution.
Precedent: Limited Congress' ability to impose direct taxes until the 16th Amendement

United States v. United States Shoe Corp (1998)

Holding: The Habor Maintenance Tax violated the Export Clause of the Constitution
Precedent: Limited Congress' ability to impose direct taxes until the 16th Amendment

South Carolina v. Baker (1988)

Holding: The federal government could tax state-issued bonds
Precedent: Overruled precedent that previously exempted state-issued bonds from federal taxes

Davis v. Michigan Department of Treasury (1989)

Holding: Michigan's tax exemption for state employee pensions but not federal employee pensions violated intergovernmental tax immunity
Precedent: Tax laws must not discriminate between state and federal employees

McCray v. United States (1904)

Holding: A federal tax on margarine was constitutional, even if designed to discourage its use
Precedent: Congress can use taxation as a regulatory tool

Bailey v. Drexel Furniture Co. (1922)

Holding: Struck down a federal tax on child labor as unconstitutional, deeming it a penalty not a tax
Precedent: Taxes cannot be punitive measures regulating non-tax issues

United States v. Bulter (1936)

Holding: Struck down the Agricultural Adjustment Act's processing tax, deeming it unconstitutional
Precedent: Expanded limited on federal spending powers

Steward Machine Co. v. Davis (1937)

Holding: Upheld the Social Security Act's unemployment compensation provisions
Precedent: Broad interpretation of Congress' taxing and spending powers

South Dakota v. Dole (1987)

Holding: Congress could condition federal highway funds on states adopting a minimum drinking age
Precedent: Established limits on conditional federal funding

N.F.I.B. v. Sebelius (2012)

Holding: The Affordable Care Act's individual mandate was upheld as a tax but Medicaid expansion provisions were partially unconstitutional
Precedent: Redefined limits on federal powers under the Commerce Clause and Spending Clause

Hylton v. United States (1796)

Holding: A carriage tax was upheld as an indirect tax under the Constitution
Precedent: Early distinction between direct and indirect taxes

Springer v. United States (1881)

Holding: Upheld federal income taxes during the Civil War as constitutional
Precedent: Validated federal taxation under exigent circumstances

Collector v. Day (1871)

Holding: Federal taxes on state judges' salaries violated intergovernmental tax immunity
Precedent: States and federal government have reciprocal tax immunities

California v. Texas (2021)

Holding: Challengers lacked standing to contest the ACA after the individual mandate penalty was reduced to zero
Precedent: Reinforced standing requirements

Brown v. Maryland (1827)

Holding: Maryland's import licensing tax violated the Commerce Clause
Precedent: Federal authority supersedes state restrictions on imports

Bellas Hess v. Illinois (1967)

Holding: States could not require out-of-state retailers to collect sales unless they had a physical presence in the state
Precedent: Established the "physical presence" rule for sales tax collection

Quill Corp. v. North Dakota (1992)

Holding: Reaffirmed Bellas Hess's physical presence rule.
Precedent: Later overruled by South Dakota v. Wayfair.

South Dakota v. Wayfair (2018)

Holding: Overturned Quill, allowing states to require online retailers without physical presence to collect tax
Precedent: Broadened state taxation power over e-commerce

Oregon Waste Systems, Inc. v. Department of Environmental Quality of Oregon (1994)

Holding: Oregon's surcharge on out-of-state waste disposal violated the Commerce Clause
Precedent: Prohibited discriminatory feeds against interstate commerce

Complete Auto Transit v. Brady (1977)

Holding: Upheld Mississippi's tax on interstate transportation companies, establishing a four-part test for state taxes
Precedent: Clarified standards for state taxation of interstate businesses

Michelin Tire Corp. v. Wages (1976)

Holding: States could impose property taxes on imported goods in warehouses
Precedent: Reinterpreted import tax restrictions to allow non-discriminatory property taxes

Fletcher v. Peck (1810)

Holding: Struck down Georgia's law rescinding land grands as unconstitutional under the Contract Clause
Precedent: First case to declare a state law unconstitutional

Trustees of Dartmouth College v. Woodward (1819)

Holding: New Hampshire's law altering Dartmouth's charter violated the Contract Clause
Precedent: Upheld corporate charters as private contracts

Proprietors of Charles River Bridge v. Proprietors of Warren Bridge (1837)

Holding: Massachusetts did not violate the Contract Clause by allowing construction of a competing bridge
Precedent: Prioritized public good over private contracts

Stone v. Mississippi (1880)

Holding: Mississippi could revoke lottery charters, despite contracts with private companies
Precedent: Contracts cannot override public policy concerns

Home Building & Loan Assn. v. Blaisdell (1934)

Holding: Minnesota's mortgage moratorium law during the Great Depression did not violate the Contract Clause
Precedent: Allowed emergency powers to limit contractual obligations

Sveen v. Melin (2018)

Holding: Retroactive application of Minnesota's law revoking spousal beneficiary designations post-divorce did not violate the Contract Clause
Precedent: Modernized Contract Clause analysis

The Slaughterhouse Cases (1873)

Holding: Limited the application of the 14th Amendment's Privileges or Immunities Clause
Precedent: Narrow interpretation of post-Civil War amendments

Munn v. Illinois (1877)

Holding: Upheld state regulation of grain elevator rates
Precedent: Allowed state regulation of private businesses affecting public interest

Allgeyer v. Louisiana (1897)

Holding: Struck down a Louisiana law restricting out-of-state insurance contracts
Precedent: Early recognition of substantive due process rights

Lochner v. New York (1905)

Holding: Struck down maximum work-hour laws as violating economic liberty under substantive due process
Precedent: "Lochner Era" of limited regulation of economic activity

Adkins v. Children's Hospital (1923)

Holding: Struck down minimum wage laws for women as unconstitutional
Precedent: Later overturned by West Coast Hotel

Nebbia v. New York (1934)

Holding: Upheld milk price controls as constitutional economic regulation
Precedent: Marked end of strict economic substantive due process

West Coast Hotel v. Parrish (1937)

Holding: Upheld minimum wage laws, overturning Adkins
Precedent: Ended the Lochner Era

Williamson v. Lee Optical Company (1955)

Holding: Upheld laws regulating optometry, differing to legislative judgement
Precedent: Marked broad deference to economic regulations

BWM of North America v. Gore (1996)

Holding: Excessive punitive damages violate due process
Precedent: Limits on punitive damages

United States v. Causby (1946)

Holding: Government overflight causing property devaluation was a compensable taking
Precedent: Redefined modern takings law