territory-clause

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-659 Brian D. Swanson v. Commissioner of Internal Revenue Eleventh Circuit 2024-12-18 Denied Response WaivedRelisted (2) administrative-law constitutional-interpretation income-tax tax-deficiency territory-clause uniformity-clause Did Puerto Rico become an incorporated Territory subject to the Uniformity Clause for federal income tax collection, and did the Commissioner of Inter…