Taxation At the Supreme Court

One of the biggest motivations for the Constitutional Convention of 1787 was the fact that the existing federal government lacked a taxing power. With the adoption of the U.S. Constitution and the taxing power listed among the enumerated powers given to Congress, that problem was solved. However, in the 240 years since ratification, the contours of this power have been shaped by a host of Supreme Court cases. This course seeks to explore those cases and shed light on how the holdings in those cases have affected not just the tax law in the United States, but also broader questions about federalism, constitutional law, administrative law, and even civil rights. Grading and Method of Evaluation: Letter grade only. Final paper.