United States v. Tax Comm'n of Miss.

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 legal incidence of the tax does not always fall upon the entity legally liable for payment of the tax
• holding that state could not impose tax upon sales to military base
• indicating that the “standard definition of a tax” is an “ ‘enforced contribution to provide for the support of government.’ ” (quoting United States v. La Franca, 282 U.S. 568, 572, 51 S.Ct. 278, 75 L.Ed. 551 (1931))
• describing tax as an enforced contribution to provide for the support of government
• indicating that the “standard definition of a tax” is an “‘enforced contribution to provide for the support of government.’” (quoting United States v. La Franca, 282 U.S. 568, 572 (1931)). In essence, a “tax” at the time of the Amendment had the following essential components: (1
• indicating that the “standard definition of a tax” is an “‘enforced contribution to provide for the support of government.’” (quoting United States v. La Franca, 282 U.S. 568, 572 (1931)). In essence, a “tax” at the time of the Amendment had the following essential components: (1

Source: CourtListener parenthetical corpus (CC0).