People v. Super. Ct. (Tapia)

How courts have described this case

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

• declining to resolve a constitutional challenge to a tax statute under decisions considering a different law
• declining to resolve a constitutional challenge to a tax statute under decisions considering a different law
• imposing, sua sponte, sanctions on attorney for raising unapportioned direct tax argument on appeal
• “Congress cannot tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion.”

Source: CourtListener parenthetical corpus (CC0).