United States v. Butler

1. Would it be correct to say that people don't generally have standing to protest government expenditures but they can challenge a tax as unconstitutional even if the result of so holding would be to deprive the government of money to pay for expenditures to which the tax is tied?

2. So is there a tax here? The court seems to say no, then yes, then no. Figuring out the distinction between a tax and a regulation can be quite challenging at the margin.

3. The court says Hamilton and not Madison had it right when it came to the taxing power. But how does the ultimate holding -- the "tax" is invalid -- differ at all from what Madison believes?

4. What limits in taxing powers are left after United States v. Butler?

Supreme Court of the United States

297 U.S. 1, 80 L. Ed. 477, 56 S. Ct. 312, 1936 U.S. LEXIS 946, SCDB 1935-132

No. 401

1936-01-06

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