George P. Davis

E47550

George P. Davis was the taxpayer whose challenge to the Social Security Act’s payroll tax provisions led to the landmark 1937 U.S. Supreme Court case Helvering v. Davis.

Aliases (1)

Statements (15)
Predicate Object
instanceOf United States Supreme Court case
person
taxpayer
countryOfCitizenship United States of America
court Supreme Court of the United States
dateDecided 1937
fieldOfActivity tax litigation
held Social Security payroll tax provisions are constitutional under the General Welfare Clause
legalClaim argued Social Security payroll tax exceeded Congress’s constitutional powers
legalSubject Social Security Act payroll tax
notableFor challenge to the Social Security Act’s payroll tax provisions
opposed federal payroll tax used to fund Social Security
partyTo Helvering v. Davis
roleInCourtCase plaintiff in Helvering v. Davis
subjectHasRole George P. Davis as taxpayer challenging the tax

Referenced by (1)
Subject (surface form when different) Predicate
Helvering v. Davis
respondent

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