United States taxation and revenue case law

E302257

United States law body of case law legal doctrine

United States taxation and revenue case law comprises judicial decisions that interpret and apply federal and state tax statutes, regulations, and constitutional provisions, shaping how taxes are assessed, collected, and disputed in the United States.

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All labels observed (5)

Label	Occurrences
Legal Tender Cases	2
The Supreme Court rejected the argument that the income tax violated the Fifth Amendment Due Process Clause.	1
The Supreme Court rejected the argument that the income tax was a taking of property without due process of law.	1
U.S. Tax Court decisions	1
United States taxation and revenue case law canonical	1

How this entity was disambiguated

This entity first appeared as the object of triple T2830222 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: United States taxation and revenue case law
Context triple: [Helvering v. Gregory, category, United States taxation and revenue case law]

A. United States in tax litigation
The United States in tax litigation is the federal government acting as a party in legal disputes over the interpretation, assessment, or collection of federal taxes.
B. Direct Tax Clause of the United States Constitution
The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
C. “Cases and Materials on Federal Taxation”
“Cases and Materials on Federal Taxation” is a leading law school casebook, originally authored by Erwin N. Griswold, that compiles key cases, statutes, and commentary to teach and analyze U.S. federal tax law.
D. United States Tax Court
The United States Tax Court is a federal trial court that specializes in resolving disputes between taxpayers and the Internal Revenue Service over federal tax liabilities.
E. Columbia Journal of Tax Law
The Columbia Journal of Tax Law is an academic law review published by Columbia Law School that focuses on scholarship and analysis in the field of tax law and policy.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: United States taxation and revenue case law
Target entity description: United States taxation and revenue case law comprises judicial decisions that interpret and apply federal and state tax statutes, regulations, and constitutional provisions, shaping how taxes are assessed, collected, and disputed in the United States.

A. United States in tax litigation
The United States in tax litigation is the federal government acting as a party in legal disputes over the interpretation, assessment, or collection of federal taxes.
B. Direct Tax Clause of the United States Constitution
The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
C. “Cases and Materials on Federal Taxation”
“Cases and Materials on Federal Taxation” is a leading law school casebook, originally authored by Erwin N. Griswold, that compiles key cases, statutes, and commentary to teach and analyze U.S. federal tax law.
D. United States Tax Court
The United States Tax Court is a federal trial court that specializes in resolving disputes between taxpayers and the Internal Revenue Service over federal tax liabilities.
E. Columbia Journal of Tax Law
The Columbia Journal of Tax Law is an academic law review published by Columbia Law School that focuses on scholarship and analysis in the field of tax law and policy.
F. None of above. chosen

Statements (55)

Predicate	Object
instanceOf	United States law ⓘ body of case law ⓘ legal doctrine ⓘ
appliesTo	constitutional tax provisions ⓘ federal tax statutes ⓘ local tax ordinances ⓘ state tax statutes ⓘ tax regulations ⓘ
developedBy	United States courts of appeals ⓘ surface form: United States Courts of Appeals United States district courts ⓘ surface form: United States District Courts Supreme Court of the United States ⓘ surface form: United States Supreme Court United States Tax Court ⓘ state intermediate appellate courts ⓘ state supreme courts ⓘ state trial courts ⓘ
governs	application of tax regulations ⓘ availability of tax credits ⓘ availability of tax deductions ⓘ interpretation of tax statutes ⓘ statutes of limitation for tax liabilities ⓘ tax collection due process ⓘ tax refund claims ⓘ timeliness of tax filings ⓘ validity of tax assessments ⓘ
includesArea	corporate taxation ⓘ employment taxation ⓘ estate and gift taxation ⓘ excise taxation ⓘ income taxation ⓘ international taxation ⓘ property taxation ⓘ sales and use taxation ⓘ state and local tax apportionment ⓘ tax credits ⓘ tax exemptions and deductions ⓘ tax jurisdiction and nexus ⓘ tax penalties and enforcement ⓘ tax procedure and administration ⓘ taxpayer rights and remedies ⓘ
influences	tax administration policy ⓘ tax compliance practices ⓘ tax planning strategies ⓘ
interprets	Internal Revenue Code ⓘ Code of Federal Regulations ⓘ surface form: Treasury Regulations U.S. Constitution tax provisions ⓘ state constitutions tax provisions ⓘ state tax codes ⓘ state tax regulations ⓘ
jurisdiction	United States of America ⓘ surface form: United States
shapes	tax assessment practices ⓘ tax collection practices ⓘ tax dispute resolution procedures ⓘ
sourceFor	IRS administrative guidance interpretation ⓘ tax law treatises ⓘ tax practice guides ⓘ

How these facts were elicited

Referenced by (6)

Full triples — surface form annotated when it differs from this entity's canonical label.

Helvering v. Gregory → category → United States taxation and revenue case law ⓘ

Legal Tender Act of 1862 → relatedTo → United States taxation and revenue case law ⓘ

this entity surface form: Legal Tender Cases

Lucas v. Earl → frequentlyCitedIn → United States taxation and revenue case law ⓘ

this entity surface form: U.S. Tax Court decisions

Brushaber v. Union Pacific Railroad Co. → holding → United States taxation and revenue case law ⓘ

this entity surface form: The Supreme Court rejected the argument that the income tax violated the Fifth Amendment Due Process Clause.

Brushaber v. Union Pacific Railroad Co. → holding → United States taxation and revenue case law ⓘ

this entity surface form: The Supreme Court rejected the argument that the income tax was a taking of property without due process of law.

Joseph P. Bradley → notableCase → United States taxation and revenue case law ⓘ