capital-tax

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
19-973 Brian D. Swanson v. United States Eleventh Circuit 2020-02-04 Denied Response Waived apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund May the Respondent collect a direct tax on Petitioner's capital without going through the rule of apportionment?