List of United States Supreme Court taxation and revenue case law

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.

Article One

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

Case name Citation
Allen v. Regents 304 U.S. 439 (1938)
A. Magnano Co. v. Hamilton 292 U.S. 40 (1934)
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)
Bailey v. Drexel Furniture Co. 259 U.S. 20 (1922)
Brushaber v. Union Pacific Railroad 240 U.S. 1 (1916)
Burnet v. Coronado Oil & Gas Co. 285 U.S. 393 (1932)
Collector v. Day 78 U.S. 113 (1870)
Downes v. Bidwell 182 U.S. 244 (1901)
Evans v. Gore 253 U.S. 245 (1920)
Felsenheld v. United States 186 U.S. 126 (1902)
Fernandez v. Weiner 326 U.S. 340 (1945)
Flint v. Stone Tracy Company 220 U.S. 107 (1911)
Florida v. Mellon 273 U.S. 12 (1927)
Greiner v. Lewellyn 258 U.S. 384 (1922)
Grosso v. United States 390 U.S. 62 (1968)
Haynes v. United States 390 U.S. 85 (1968)
Head Money Cases 112 U.S. 580 (1884)
Helvering v. Gerhardt 304 U.S. 405 (1938)
Helvering v. Mountain Producers Corp. 303 U.S. 376 (1938)
Helvering v. Powers 293 U.S. 214 (1934)
Helwig v. United States 188 U.S. 605 (1903)
Hill v. Wallace 259 U.S. 44 (1922)
Indian Motorcycle v. United States 283 U.S. 570 (1931)
In re Kollock 165 U.S. 526 (1897)
J. W. Hampton, Jr. & Co. v. United States 276 U.S. 394 (1928)
Knowlton v. Moore 178 U.S. 41 (1900)
LaBelle Iron Works v. United States 256 U.S. 377 (1921)
Leary v. United States 395 U.S. 6 (1969)
License Tax Cases 72 U.S. 462 (1866)
Marchetti v. United States 390 U.S. 39 (1968)
Massachusetts v. United States 435 U.S. 444 (1978)
McCray v. United States 195 U.S. 27 (1904)
Metcalf & Eddy v. Mitchell 269 U.S. 514 (1926)
Miles v. Graham (268 U.S. 501 (1925)
National Federation of Independent Business v. Sebelius 567 U.S. (2012)
New York v. United States 326 U.S. 572 (1946)
Nigro v. United States 276 U.S. 332 (1928)
Ohio v. Helvering 292 U.S. 360 (1934)
O'Malley v. Woodrough 307 U.S. 277 (1939)
Phillips v. Commissioner of Internal Revenue 283 U.S. 589 (1931)
Poe v. Seaborn 282 U.S. 101 (1930)
Pollock v. Farmers' Loan & Trust Co. 157 U.S. 429 (1895)
158 U.S. 601 (1895)
Riggs v. Del Drago 317 U.S. 95 (1942)
Snyder v. Bettman 190 U.S. 249 (1903)
Sonzinsky v. United States 300 U.S. 506 (1937)
South Carolina v. Baker 485 U.S. 505 (1988)
South Carolina v. United States 199 U.S. 437 (1905)
Sunshine Anthracite Coal Co. v. Adkins 31 U.S. 381 (1940)
Thomas v. United States 192 U.S. 363 (1904)
United States v. Constantine 296 U.S. 287 (1935)
United States v. Doremus 249 U.S. 86 (1919)
United States v. Kahriger 345 U.S. 22 (1953)
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. Yuginovich 256 U.S. 450 (1921)
Veazie Bank v. Fenno 75 U.S. 533 (1869)
Wheeler Lumber Co. v. United States 281 U.S. 572 (1930)
Willcuts v. Bunn 282 U.S. 216 (1931)
Wilmette Park Dist. v. Campbell 338 U.S. 411 (1949)

Section 9, clause 4

Case name Citation
A.G. Spalding & Bros. v. Edwards 262 U.S. 66 (1923)
Almy v. California 65 U.S. 169 (1860)
Billings v. United States 232 U.S. 261 (1914)
Bromley v. McCaughn 280 U.S. 124 (1929)
Chase National Bank v. United States 278 U.S. 327 (1929)
Cornell v. Coyne 192 U.S. 418 (1904)
De Treville v. Smalls 98 U.S. 517 (1878)
Dooley v. United States 183 U.S. 151 (1901)
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)
Helvering v. Bullard 303 U.S. 297 (1938)
Hylton v. United States 3 U.S. 171 (1796)
Knowlton v. Moore 178 U.S. 41 (1900)
Loughborough v. Blake 18 U.S. 317 (1820)
National Federation of Independent Business v. Sebelius 567 U.S. 519 (2012)
National Paper & Type Co. v. Bowers 266 U.S. 373 (1924)
New York Trust Co. v. Eisner 256 U.S. 345 (1921)
Nicol v. Ames 173 U.S. 509 (1899)
Pacific Insurance v. Soule 74 U.S. 433 (1868)
Patton v. Brady 184 U.S. 608 (1902)
Peck & Co. v. Lowe 247 U.S. 165 (1918)
Phillips v. Dime Trust & Safe Deposit Co. 284 U.S. 160 (1931)
Pollock v. Farmers' Loan & Trust Co. 157 U.S. 429 (1895)
158 U.S. 601 (1895)
Scholey v. Rew 90 U.S. 331 (1874)
Spreckles Sugar Refining v. McClain 192 U.S. 397 (1904)
Springer v. United States 102 U.S. 586 (1880)
Stanton v. Baltic Mining Company 240 U.S. 103 (1916)
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)
Turpin v. Burgess 117 U.S. 504 (1886)
Tyler v. United States 281 U.S. 497 (1930)
United States v. Hvoslef 237 U.S. 1 (1915)
United States v. IBM 517 U.S. 843 (1996)
United States v. Manufacturers National Bank 363 U.S. 194 (1960)
United States v. United States Shoe Corp. 523 U.S. 360 (1998)
Veazie Bank v. Fenno 75 U.S. 533 (1869)

Section 10, clause 2

Case name Citation
Anglo-Chilean Nitrate Sales Corp. v. Alabama 288 U.S. 218 (1933)
Bowman v. Chicago & Northwestern Railway Co. 125 U.S. 465 (1888)
Brown v. Maryland 25 U.S. 419 (1827)
Canton Railroad Company v. Rogan 340 U.S. 511 (1951)
Cook v. Pennsylvania 97 U.S. 566 (1878)
Cooley v. Board of Wardens 53 U.S. 299 (1851)
Cornell v. Coyne 192 U.S. 418 (1904)
Crew Levick Co. v. Pennsylvania 245 U.S. 292 (1917)
Department of Revenue v. James B. Beam Co. 377 U.S. 341 (1964)
Empresa Siderurgica, S.A. v. County of Merced 337 U.S. 154 (1949)
Gulf Fisheries Co. v. MacInerney 276 U.S. 124 (1928)
Hooven & Allison Co. v. Evatt 324 U.S. 652 (1945)
Itel Containers Int'l Corp. v. Huddleston 507 U.S. 60 (1993)
Kosydar v. National Cash Register Co. 417 U.S. 62 (1974)
Limbach v. Hoover & Allison Co. 466 U.S. 353 (1984)
Low v. Austin 80 U.S. 29 (1871)
Mager v. Grima 49 U.S. 490 (1850)
May v. New Orleans 178 U.S. 496 (1900)
McGoldrick v. Gulf Oil Corp. 309 U.S. 414 (1940)
Michelin Tire Corp. v. Wages 423 U.S. 276 (1976)
Nathan v. Louisiana 49 U.S. 73 (1850)
Patapsco Guano Co. v. North Carolina Board of Agriculture 171 U.S. 345 (1898)
Pervear v. Massachusetts 72 U.S. 475 (1866)
Richfield Oil Corp. v. State Board of Equalization 329 U.S. 69 (1946)
R.J. Reynolds Tobacco Co. v. Durham County 479 U.S. 130 (1986)
Schollenberger v. Pennsylvania 171 U.S. 1 (1898)
Selliger v. Kentucky 213 U.S. 200 (1909)
Turner v. Maryland 107 U.S. 38 (1883)
Waring v. The Mayor 75 U.S. 110 (1868)
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)

See also

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