People v. Cousins

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the state cannot discriminate based on the viewpoint of private persons whose speech it subsidizes
• holding that Congress did not violate the First Amendment by denying a tax exemption to groups that engage in lobbying
• holding that state legislatures have especially broad latitude in creating classifications and distinctions in tax statutes
• holding that the state cannot discriminate based on the viewpoint of private persons whose speech it subsidizes
• holding that the state cannot discriminate based on the viewpoint of private persons whose speech it subsidizes
• holding that Congress could exercise its spending power to prohibit tax-exempt organizations from lobbying because organizations were free to create separate affiliates which could receive private funds to support lobbying efforts

Source: CourtListener parenthetical corpus (CC0).