federal-taxation
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24A1217 | Ryan Daniel Richmond v. United States | Sixth Circuit | 2025-06-10 | Presumed Complete | commerce-clause constitutional-challenge controlled-substances-act federal-taxation marijuana-taxation state-legal-marijuana | Whether Congress may constitutionally impose federal tax penalties on state-legal marijuana businesses under the Commerce Clause in light of the evolv… | |
| 24-56 | Janelle R. Polk v. California Franchise Tax Board | California | 2024-07-18 | Denied | Response Waived | federal-income-tax federal-taxation gross-income income-definition labor labor-compensation source-of-income statutory-interpretation taxation united-states | Whether all gross receipts paid to an individual in exchange for his or her labor or services performed in the United States of America are necessaril… |
| 23-603 | Jeffrey Gray Thomas v. California Department of Justice, et al. | Ninth Circuit | 2023-12-05 | Denied | Response Waived | bankruptcy bankruptcy-law civil-rights due-process federal-taxation fraud free-speech judicial-misconduct rooker-feldman state-court-sanctions taxation | Does Rooker-Feldman cutoff Petitioner's attack on fraudulent inducement to the state courts to enter fraudulent orders of sanctions against him, based… |
| 21-966 | New York, et al. v. Janet L. Yellen, Secretary of the Treasury, et al. | Second Circuit | 2022-01-06 | Denied | 10th-amendment 16th-amendment article-1-section-8 constitutional-limits federal-taxation federalism-principles legislative-power sovereign-authority state-sovereignty state-taxes tax-deduction tax-policy | Whether Congress's imposition of a $10,000 cap on the SALT deduction violates Article I, Section 8 and the Tenth and Sixteenth Amendments of the Unite… |