United States v. Ptasynski

How courts have described this case

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

• holding that \[t]he Uniformity Clause conditions Congress' power to impose indirect taxes\
• holding that “[t]he Uniformity Clause conditions Congress’ power to impose indirect taxes”
• observing that “Congress’s power to tax is virtually without limitation”
• upholding favorable tax treatment for “exempt Alaskan oil,” a unique class of oil
• upholding against a Uniformity Clause challenge an oil taxation scheme that had the effect of giving a unique exemption to Alaskan oil, on the grounds that the exemption was based on “neutral factors” and was not intentionally discriminatory
• discussing the purposes and limitations of the similarly worded federal Uniformity Clause

Source: CourtListener parenthetical corpus (CC0).