Federal taxing power
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 288 U.S. 378 - Burnet v. Brooks · 1933Most cited · 187 citing opinions
The criterion of state taxing power by virtue of the relation of the states to each other under the Constitution is not the criterion of the taxing power of the United States by virtue of its sovereignty in relation to the property of nonresidents. The Constitution creates no such relation between the United States and foreign countries as it creates between the states themselves.