Hylton v. United States

1796 United States Supreme Court case

Hylton v. United States
Supreme Court of the United States
Argued February 23, 1796 Decided March 8, 1796
Full case name	Daniel Hylton, Plaintiff in Error v. the United States
Citations	3 U.S. 171 (more) 3 Dall. 171; 1 L. Ed. 556; 1796 U.S. LEXIS 397; 2 A.F.T.R. (P-H) 2155
Case history
Prior	Defendant convicted, Circuit Court for the District of Virginia
Subsequent	None
Holding
A tax on the possession of goods is not a "direct" tax, which must be apportioned under Article I of the Constitution.
Court membership
Chief Justice Oliver Ellsworth Associate Justices James Wilson · William Cushing James Iredell · William Paterson Samuel Chase
Case opinions
Seriatim	Chase
Seriatim	Paterson
Seriatim	Iredell
Seriatim	Wilson
Ellsworth and Cushing took no part in the consideration or decision of the case.
Laws applied
U.S. Const. art. I; An Act laying duties upon Carriages for the conveyance of Persons

Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796),^[1] is an early United States Supreme Court case in which the Court held that a yearly tax on carriages^[2] did not violate the Article I, Section 2, Clause 3 and Article I, Section 9, Clause 4 requirements for the apportioning of direct taxes. The Court concluded that the carriage tax was not a direct tax, which would require apportionment among the states. The Court noted that a tax on land was an example of a direct tax that was contemplated by the Constitution.

The case is also significant for being the first case by the Supreme Court to rely on judicial review, later formally established by Marbury v. Madison (1803), to decide whether a statute of Congress was unconstitutional.^[3]

Oral argument

Alexander Hamilton argued before the Court on behalf of the government and claimed that the tax was a valid use of the power of Congress. Justice James Iredell wrote two days after the event: "Mr. Hamilton spoke in our Court, attended by the most crowded audience I ever saw there, both Houses of Congress being almost deserted on the occasion. Though he was in very ill health, he spoke with astonishing ability, and in a most pleasing manner, and was listened to with the profoundest attention. His speech lasted about three hours."

Decision

Seriatim opinions

The Justices at the time, rather than issuing a single opinion of the Court, instead issued seriatim opinions, with each writing separately and in turn reading a separate analysis. Justice Chase wrote, "As I do not think the tax on carriages is a direct tax…. I am for affirming the judgment of the Circuit Court." Justice Paterson wrote, "All taxes on expenses or consumption are indirect taxes. A tax on carriages is of this kind, and of course is not a direct tax.... I am, therefore, of opinion, that the judgment rendered in the Circuit Court of Virginia ought to be affirmed." Justice Iredell wrote, "I am clearly of opinion this is not a direct tax in the sense of the Constitution, and therefore that the judgment ought to be affirmed." Justice Wilson wrote, "I shall now, however, only add, that my sentiments, in favor of the constitutionality of the tax in question, have not been changed."

Other comments

Regarding the definition of duties, Justice Samuel Chase wrote, "The term duty, is the most comprehensive next to the generic term tax; and practically in Great Britain, (whence we take our general ideas of taxes, duties, imposts, excises, customs, etc.) embraces taxes on stamps, tolls for passage, etc. etc. and is not confined to taxes on importation only."^[4]

On the issue of judicial review, he wrote, "As I do not think the tax on carriages is a direct tax, it is unnecessary, at this time, for me to determine, whether this court, constitutionally possesses the power to declare an act of Congress void, on the ground of its being made contrary to, and in violation of, the Constitution; but if the court have such power, I am free to declare, that I will never exercise it, but in a very clear case."^[4]

Subsequent history

The Court's interpretation of federal taxes on personal property as "indirect taxes" lasted until the 1895 case of Pollock v. Farmers' Loan & Trust Co.^[5] Writing for the majority in Pollock, Chief Justice Fuller explained, "We are of opinion that taxes on personal property, or on the income of personal property, are likewise direct taxes."^[6] The Congressional Research Service lists the Hylton decision as having been overruled by the Pollock decision.^[7]

In 1913, the Sixteenth Amendment was adopted, overruling Pollock relating to taxes on income from real estate and personal property.^[8] The Amendment did not address taxes on personal property itself. Writing for the majority in the 1916 case of Brushaber v. Union Pacific Railroad Co., Chief Justice White explained that the "Amendment contains nothing repudiating or challenging the ruling in the Pollock Case that the word 'direct' had a broader significance, since it embraced also taxes levied directly on personal property because of its ownership, and therefore the Amendment at least impliedly makes such wider significance a part of the Constitution...."^[9]

In 1916, while presiding over Stanton v. Baltic Mining Co., the Supreme Court said: “… the meaning of the 16th Amendment as interpreted in the Brushaber Case,... by the previous ruling it was settled that the provisions of the 16th Amendment conferred no new power of taxation.”^[10]

Use as precedent

In 2012, Chief Justice John Roberts cited Hylton v. United States as a precedent for deeming the mandate for individuals to buy health insurance contained in the Patient Protection and Affordable Care Act (as amended by the Health Care and Education Reconciliation Act of 2010) to be constitutional as a tax.^[11]

References

^ Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796).
^ "An Act laying duties upon Carriages for the conveyance of Persons," Ch. XLV, 1 Stat. 373 (June 5, 1794).
^ Hall, Kermit (1999). The Oxford guide to United States Supreme Court decisions. Oxford University. pp. 133. ISBN 978-0-19-513924-2.
^ ^a ^b Hylton, 3 U.S. at 175 (Chase, J.).
^ Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895).
^ Pollock, 158 U.S. at 637.
^ Senate Document # 108-17, 108th Congress, Second Session, "Supreme Court Decisions Overruled by Subsequent Decision," in The Constitution of the United States of America: Analysis and Interpretation: Analysis of Cases Decided by the Supreme Court of the United States to June 28, 2002, at page 2388, Congressional Research Service, Library of Congress, U.S. Gov't Printing Office (2004).
^ "The Sixteenth Amendment to the Constitution overruled Pollock...." Graf v. Commissioner, 44 T.C.M. (CCH) 66, TC Memo. 1982-317, CCH December 39,080(M) (1982); "The 'Pollock' case, which was in effect reversed by the sixteenth amendment...." Boris I. Bittker, "Constitutional Limits on the Taxing Power of the Federal Government," Tax Lawyer, Vol. 41, No. 1, p. 3, American Bar Ass'n (Fall 1987); "In 1913 the Sixteenth Amendment to the Constitution was adopted, overruling Pollock....." William D. Andrews, Basic Federal Income Taxation, p. 2, Little, Brown and Company (3d ed. 1985); "Pollock was itself overturned by the Sixteenth Amendment as to apportionment of income...." Calvin H. Johnson, "Purging Out Pollock: The Constitutionality of Federal Wealth or Sales Tax", Dec. 27, 2002, Tax Analysts; "On February 25, 1913, in the closing days of the Taft administration, Secretary of State Philander C. Knox, [ . . . ] certified that the [sixteenth] amendment had been properly ratified [ . . . ] With that, the Pollock decision was overturned....." Sheldon D. Pollack, "Origins of the Modern Income Tax, 1894-1913," 66 Tax Lawyer 295, 323-324, Winter 2013 (Amer. Bar Ass'n) (footnotes omitted; italics in original).
^ Brushaber v. Union Pacific Railroad Co., 240 U.S. 1, 19 (1916).
^ Stanton v. Baltic Mining Co., 240 U.S. 103, 112 (1916).
^ Richard D. Allen (June 28, 2012). "Richard D. Allen: Roberts's Rehnquist-Meets-O'Connor Compromise". The Washington Spectator. Archived from the original on July 5, 2012. Retrieved July 6, 2012.

External links

Text of Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796) is available from: CourtListener Findlaw Google Scholar Justia Library of Congress OpenJurist

U.S. Supreme Court Article I case law

Enumeration Clause of Section II
Utah v. Evans (2002) Department of Commerce v. New York (2019) Trump v. New York (2020)

Qualifications Clauses of Sections II and III
Powell v. McCormack (1969) U.S. Term Limits, Inc. v. Thornton (1995) Cook v. Gralike (2001)

Elections Clause of Section IV
Ex parte Siebold (1879) Smiley v. Holm (1932) U.S. Term Limits, Inc. v. Thornton (1995) Arizona State Legislature v. Arizona Independent Redistricting Commission (2015) Moore v. Harper (2023)

Speech or Debate Clause of Section VI
Kilbourn v. Thompson (1881) United States v. Johnson (1966) Gravel v. United States (1972)

Origination Clause of Section VII
Flint v. Stone Tracy Co. (1911) United States v. Munoz-Flores (1990)

Presentment Clause of Section VII
Pocket Veto Case (1929) Immigration and Naturalization Service v. Chadha (1983) Clinton v. City of New York (1998)

Taxing and Spending Clause of Section VIII
Hylton v. United States (1796) Collector v. Day (1871) Springer v. United States (1881) Pollock v. Farmers' Loan & Trust Co. (1895) Brushaber v. Union Pacific Railroad Co. (1916) Bailey v. Drexel Furniture Co. (1922) United States v. Butler (1936) Helvering v. Davis (1937) South Dakota v. Dole (1987) Sabri v. United States (2004) National Federation of Independent Business v. Sebelius (2012)

Taxing and Spending Clause of Section VIII

Hylton v. United States (1796)
Collector v. Day (1871)
Springer v. United States (1881)
Pollock v. Farmers' Loan & Trust Co. (1895)
Brushaber v. Union Pacific Railroad Co. (1916)
Bailey v. Drexel Furniture Co. (1922)
United States v. Butler (1936)
Helvering v. Davis (1937)
South Dakota v. Dole (1987)
Sabri v. United States (2004)
National Federation of Independent Business v. Sebelius (2012)

Commerce Clause of Section VIII

Dormant Commerce Clause

Brown v. Maryland (1827)
Willson v. Black-Bird Creek Marsh Co. (1829)
Cooley v. Board of Wardens (1852)
Wabash, St. Louis & Pacific Railway Co. v. Illinois (1886)
Swift & Co. v. United States (1905)
George W. Bush & Sons Co. v. Malloy (1925)
Baldwin v. G.A.F. Seelig, Inc. (1935)
Edwards v. California (1941)
Southern Pacific Co. v. Arizona (1945)
Dean Milk Co. v. City of Madison (1951)
Miller Bros. Co. v. Maryland (1954)
Bibb v. Navajo Freight Lines, Inc. (1959)
National Bellas Hess v. Illinois (1967)
Pike v. Bruce Church, Inc. (1970)
Hughes v. Alexandria Scrap Corp. (1976)
Complete Auto Transit, Inc. v. Brady (1977)
Hunt v. Washington State Apple Advertising Commission (1977)
City of Philadelphia v. New Jersey (1978)
Exxon Corp. v. Governor of Maryland (1978)
Reeves, Inc. v. Stake (1980)
Kassel v. Consolidated Freightways Corp. (1981)
Sporhase v. Nebraska ex rel. Douglas (1982)
White v. Mass. Council of Construction Employers (1983)
South-Central Timber Development, Inc. v. Wunnicke (1984)
Maine v. Taylor (1986)
Healy v. Beer Institute, Inc. (1989)
Quill Corp. v. North Dakota (1992)
Chemical Waste Management, Inc. v. Hunt (1992)
Oregon Waste Systems, Inc. v. Department of Environmental Quality of Oregon (1994)
C&A Carbone, Inc. v. Town of Clarkstown (1994)
West Lynn Creamery, Inc. v. Healy (1994)
Granholm v. Heald (2005)
United Haulers Ass'n v. Oneida-Herkimer Solid Waste Management Authority (2007)
Department of Revenue of Kentucky v. Davis (2008)
Comptroller of the Treasury of Maryland v. Wynne (2015)
South Dakota v. Wayfair, Inc. (2018)
Tennessee Wine and Spirits Retailers Assn. v. Thomas (2019)
National Pork Producers Council v. Ross (2023)

Others

Gibbons v. Ogden (1824)
Passenger Cases (1849)
Paul v. Virginia (1869)
Cooper Manufacturing Co. v. Ferguson (1885)
Kidd v. Pearson (1888)
In re Debs (1895)
United States v. E. C. Knight Co. (1895)
Champion v. Ames (1903)
Southern Railway Co. v. United States (1911)
Hoke v. United States (1913)
Houston East & West Texas Railway Co. v. United States (1914)
Hammer v. Dagenhart (1918)
Board of Trade of City of Chicago v. Olsen (1923)
A.L.A. Schechter Poultry Corp. v. United States (1935)
Gold Clause Cases (1935)
Panama Refining Co. v. Ryan (1935)
Carter v. Carter Coal Co. (1936)
NLRB v. Jones & Laughlin Steel Corp. (1937)
United States v. Carolene Products Co. (1938)
McGoldrick v. Berwind-White Coal Mining Co. (1940)
United States v. Darby Lumber Co. (1941)
United States v. Wrightwood Dairy Co. (1942)
Wickard v. Filburn (1942)
United States v. South-Eastern Underwriters Ass'n (1944)
North American Co. v. SEC (1946)
H.P. Hood & Sons v. Du Mond (1949)
Henderson v. United States (1950)
Canton Railroad Co. v. Rogan (1951)
Boynton v. Virginia (1960)
Heart of Atlanta Motel, Inc. v. United States (1964)
Katzenbach v. McClung (1964)
Maryland v. Wirtz (1968)
National League of Cities v. Usery (1976)
Hodel v. Virginia Surface Mining & Reclamation Association, Inc. (1981)
Commonwealth Edison Co. v. Montana (1981)
EEOC v. Wyoming (1983)
Garcia v. San Antonio Metropolitan Transit Authority (1985)
New York v. United States (1992)
United States v. Lopez (1995)
Seminole Tribe of Florida v. Florida (1996)
Reno v. Condon (2000)
United States v. Locke (2000)
Jones v. United States (2000)
United States v. Morrison (2000)
Gonzales v. Raich (2005)
National Federation of Independent Business v. Sebelius (2012)
Taylor v. United States (2016)

Coinage Clause of Section VIII

Legal Tender Cases	Knox v. Lee (1871) Juilliard v. Greenman (1884)

Copyright Act of 1790	Wheaton v. Peters (1834) Paige v. Banks (1872) Globe Newspaper Co. v. Walker (1908)
Patent Act of 1793	Tyler v. Tuel (1810) Evans v. Eaton (1818) Evans v. Eaton (1822) Evans v. Hettich (1822)
Patent infringement case law	Evans v. Jordan (1815) Hollister v. Benedict & Burnham Manufacturing Co. (1885) Rowell v. Lindsay (1885) Schillinger v. United States (1894) Bauer & Cie. v. O'Donnell (1913) General Talking Pictures Corp. v. Western Electric Co. (1938)
Patentability case law	Pennock v. Dialogue (1829) Hotchkiss v. Greenwood (1851) O'Reilly v. Morse (1853) Cochrane v. Deener (1876) City of Elizabeth v. American Nicholson Pavement Co. (1878) Egbert v. Lippmann (1881) Consolidated Safety-Valve Co. v. Crosby Steam Gauge & Valve Co. (1885) Voss v. Fisher (1885)
Copyright Act of 1831	Wheaton v. Peters (1834) Backus v. Gould (1849) Stephens v. Cady (1853) Stevens v. Gladding (1854) Little v. Hall (1856) Paige v. Banks (1872) Baker v. Selden (1879) Callaghan v. Myers (1888) Higgins v. Keuffel (1891) Holmes v. Hurst (1899) Brady v. Daly (1899) Bolles v. Outing Co. (1899) Mifflin v. R. H. White Company (1903) Mifflin v. Dutton (1903)
Copyright Act of 1870	Perris v. Hexamer (1879) Trade-Mark Cases (1879) Merrell v. Tice (1881) Schreiber v. Sharpless (1884) Burrow-Giles Lithographic Co. v. Sarony (1884) Thornton v. Schreiber (1888) Banks v. Manchester (1888) Callaghan v. Myers (1888) Thompson v. Hubbard (1889) Higgins v. Keuffel (1891) Belford v. Scribner (1892) Brady v. Daly (1899) Bolles v. Outing Co. (1899) Bleistein v. Donaldson Lithographing Co. (1903) McLoughlin v. Raphael Tuck & Sons Co. (1903) American Tobacco Co. v. Werckmeister (1907) Werckmeister v. American Tobacco Co. (1907) United Dictionary Co. v. G. & C. Merriam Co. (1907) White-Smith Music Publishing Co. v. Apollo Co. (1908) Dun v. Lumbermen's Credit Ass'n (1908) Bobbs-Merrill Co. v. Straus (1908) Scribner v. Straus (1908) Bong v. Campbell Art Co. (1909) Henry v. A.B. Dick Co. (1912)
Sherman Antitrust Act of 1890	Straus v. American Publishers Association (1913) Interstate Circuit, Inc. v. United States (1939) Fashion Originators' Guild of America v. FTC (1941) United States v. Paramount Pictures, Inc. (1948) Broadcast Music, Inc. v. CBS Inc. (1979)
International Copyright Act of 1891	Press Pub. Co. v. Monroe (1896) McLoughlin v. Raphael Tuck & Sons Co. (1903) American Tobacco Co. v. Werckmeister (1907) White-Smith Music Publishing Co. v. Apollo Co. (1908) Globe Newspaper Co. v. Walker (1908) Bong v. Campbell Art Co. (1909) Caliga v. Inter Ocean Newspaper Co. (1909) Hills and Co. v. Hoover (1911) Kalem Co. v. Harper Bros. (1911)
Copyright Act of 1909	Hills and Co. v. Hoover (1911) DeJonge and Co. v. Breuker & Kessler Co. (1914) Herbert v. Shanley Co. (1917) Manners v. Morosco (1920) Fox Film Corp. v. Knowles (1923) Buck v. Jewell-LaSalle Realty Co. (1931) Douglas v. Cunningham (1935) Washingtonian Pub. Co. v. Pearson (1939) Sheldon v. Metro-Goldwyn Pictures Corp. (1940) Fred Fisher Music Co. v. M. Witmark & Sons (1943) F. W. Woolworth Co. v. Contemporary Arts, Inc. (1952) Mazer v. Stein (1954) De Sylva v. Ballentine (1956) Sears, Roebuck & Co. v. Stiffel Co. (1964) Williams & Wilkins Co. v. United States (1973)
Patent misuse case law	Motion Picture Patents Co. v. Universal Film Manufacturing Co. (1917) Morton Salt Co. v. G.S. Suppiger Co. (1942)
Clayton Antitrust Act of 1914	Fashion Originators' Guild of America v. FTC (1941) Dowling v. United States (1985)
Lanham Act	Inwood Laboratories, Inc. v. Ives Laboratories, Inc. (1982) San Francisco Arts & Athletics, Inc. v. United States Olympic Committee (1987) Two Pesos, Inc. v. Taco Cabana, Inc. (1992) Qualitex Co. v. Jacobson Products Co. (1995) College Savings Bank v. Florida Prepaid Postsecondary Education Expense Board (1999) Cooper Industries, Inc. v. Leatherman Tool Group, Inc. (2001) TrafFix Devices, Inc. v. Marketing Displays, Inc. (2001) Dastar Corp. v. Twentieth Century Fox Film Corp. (2003) Moseley v. V Secret Catalogue, Inc. (2003) Lexmark International, Inc. v. Static Control Components, Inc. (2014) POM Wonderful LLC v. Coca-Cola Co. (2014) Matal v. Tam (2017) Iancu v. Brunetti (2019) Romag Fasteners, Inc. v. Fossil, Inc. (2020)
Copyright Act of 1976	Zacchini v. Scripps-Howard Broadcasting Co. (1977) Sony Corp. of America v. Universal City Studios, Inc. (1984) Mills Music, Inc. v. Snyder (1985) Harper & Row v. Nation Enterprises (1985) Community for Creative Non-Violence v. Reid (1989) Stewart v. Abend (1990) Feist Publications, Inc., v. Rural Telephone Service Co. (1991) Fogerty v. Fantasy, Inc. (1994) Campbell v. Acuff-Rose Music, Inc. (1994) Lotus Dev. Corp. v. Borland Int'l, Inc. (1996) Quality King Distributors Inc., v. L'anza Research International Inc. (1998) Feltner v. Columbia Pictures Television, Inc. (1998) New York Times Co. v. Tasini (2001) Eldred v. Ashcroft (2003) MGM Studios, Inc. v. Grokster, Ltd. (2005) Reed Elsevier, Inc. v. Muchnick (2010) Golan v. Holder (2012) Kirtsaeng v. John Wiley & Sons, Inc. (2013) Petrella v. Metro-Goldwyn-Mayer, Inc. (2014) American Broadcasting Cos., Inc. v. Aereo, Inc. (2014) Star Athletica, LLC v. Varsity Brands, Inc. (2017) Fourth Estate Public Benefit Corp. v. Wall-Street.com (2019) Rimini Street Inc. v. Oracle USA Inc. (2019) Allen v. Cooper (2020) Georgia v. Public.Resource.Org, Inc. (2020)
Other copyright cases	American Lithographic Co. v. Werkmeister (1911) Ferris v. Frohman (1912) Order of St. Benedict of New Jersey v. Steinhauser (1914) International News Service v. Associated Press (1918) L. A. Westermann Co. v. Dispatch Printing Co. (1919) Lumiere v. Mae Edna Wilder, Inc. (1923) Educational Films Corp. v. Ward (1931) Fox Film Corp. v. Doyal (1932) George v. Victor Talking Machine Co. (1934) KVOS v. Associated Press (1936) Gibbs v. Buck (1939) Buck v. Gallagher (1939) Commissioner v. Wodehouse (1949) Miller Music Corp. v. Charles N. Daniels, Inc. (1960) Pub. Affairs Associates, Inc. v. Rickover (1962) Fortnightly Corp. v. United Artists Television, Inc. (1968) Goldstein v. California (1973) Teleprompter Corp. v. Columbia Broadcasting (1974) Twentieth Century Music Corp. v. Aiken (1975)
Other patent cases	Continental Paper Bag Co. v. Eastern Paper Bag Co. (1908) Minerals Separation, Ltd. v. Hyde (1916) United States v. General Electric Co. (1926) United States v. Univis Lens Co. (1942) Altvater v. Freeman (1943) Sinclair & Carroll Co. v. Interchemical Corp. (1945) Funk Bros. Seed Co. v. Kalo Inoculant Co. (1948) Great Atlantic & Pacific Tea Co. v. Supermarket Equipment Corp. (1950) Graver Tank & Manufacturing Co. v. Linde Air Products Co. (1950) Aro Manufacturing Co. v. Convertible Top Replacement Co. (1961) Compco Corp. v. Day-Brite Lighting, Inc. (1964) Wilbur-Ellis Co. v. Kuther (1964) Brulotte v. Thys Co. (1964) Walker Process Equipment, Inc. v. Food Machinery & Chemical Corp. (1965) Graham v. John Deere Co. (1966) United States v. Adams (1966) Brenner v. Manson (1966) Lear, Inc. v. Adkins (1969) Anderson's-Black Rock, Inc. v. Pavement Salvage Co. (1969) Zenith Radio Corp. v. Hazeltine Research, Inc. (1971) Gottschalk v. Benson (1972) United States v. Glaxo Group Ltd. (1973) Dann v. Johnston (1976) Sakraida v. Ag Pro Inc. (1976) Parker v. Flook (1978) Diamond v. Chakrabarty (1980) Diamond v. Diehr (1981) Bonito Boats, Inc. v. Thunder Craft Boats, Inc. (1989) Eli Lilly & Co. v. Medtronic, Inc. (1990) Markman v. Westview Instruments, Inc. (1996) Warner-Jenkinson Co. v. Hilton Davis Chemical Co. (1997) Pfaff v. Wells Electronics, Inc. (1998) Dickinson v. Zurko (1999) Florida Prepaid Postsecondary Education Expense Board v. College Savings Bank (1999) J. E. M. Ag Supply, Inc. v. Pioneer Hi-Bred International, Inc. (2001) Festo Corp. v. Shoketsu Kinzoku Kogyo Kabushiki Co. (2002) Merck KGaA v. Integra Lifesciences I, Ltd. (2005) eBay Inc. v. MercExchange, L.L.C. (2006) Illinois Tool Works Inc. v. Independent Ink, Inc. (2006) LabCorp v. Metabolite, Inc. (2006) MedImmune, Inc. v. Genentech, Inc. (2007) KSR International Co. v. Teleflex Inc. (2007) Microsoft Corp. v. AT&T Corp. (2007) Quanta Computer, Inc. v. LG Electronics, Inc. (2008) Bilski v. Kappos (2010) Global-Tech Appliances, Inc. v. SEB S.A. (2011) Stanford University v. Roche Molecular Systems, Inc. (2011) Microsoft Corp. v. i4i Ltd. Partnership (2011) Mayo Collaborative Services v. Prometheus Laboratories, Inc. (2012) Kappos v. Hyatt (2012) Bowman v. Monsanto Co. (2013) Gunn v. Minton (2013) Association for Molecular Pathology v. Myriad Genetics, Inc. (2013) FTC v. Actavis, Inc. (2013) Alice Corp. v. CLS Bank International (2014) Akamai Techs., Inc. v. Limelight Networks, Inc. (2014) Teva Pharmaceuticals USA, Inc. v. Sandoz, Inc. (2015) Kimble v. Marvel Entertainment, LLC (2015) Apple Inc. v. Samsung Electronics Co. (2016) TC Heartland LLC v. Kraft Foods Group Brands LLC (2017) Peter v. NantKwest, Inc. (2019)
Other trademark cases	G. & C. Merriam Co. v. Syndicate Pub. Co. (1915) Kellogg Co. v. National Biscuit Co. (1938) Patent and Trademark Office v. Booking.com B. V. (2020)

Necessary and Proper Clause of Section VIII
McCulloch v. Maryland (1819) Lambert v. Yellowley (1926) Sabri v. United States (2004) Gonzales v. Raich (2005) United States v. Comstock (2010) United States v. Kebodeaux (2013)

Habeas corpus Suspension Clause of Section IX
Ex parte Bollman (1807) Ex parte Merryman (1861) Ex parte Endo (1944) Immigration and Naturalization Service v. St. Cyr (2001) Boumediene v. Bush (2008) Department of Homeland Security v. Thuraissigiam (2020)

No Bills of Attainder or Ex post facto Laws Clause of Section IX
Calder v. Bull (1798) Sturges v. Crowninshield (1819) Garner v. Board of Public Works (1851) De Veau v. Braisted (1860) Ex parte Garland (1866) Hawker v. New York (1898) Samuels v. McCurdy (1925) Barr v. City of Columbia (1964) Teague v. Lane (1989) Kansas v. Hendricks (1997) Smith v. Doe (2003)

Contract Clause of Section X

Legal Tender Cases

Hepburn v. Griswold (1870)

Others

Fletcher v. Peck (1810)
Dartmouth College v. Woodward (1819)
Sturges v. Crowninshield (1819)
Ogden v. Saunders (1827)
Charles River Bridge v. Warren Bridge (1837)
Bronson v. Kinzie (1843)
Stone v. Mississippi (1880)
Smyth v. Ames (1898)
Block v. Hirsh (1921)
Home Building & Loan Ass'n v. Blaisdell (1934)
W.B. Worthen Co. v. Kavanaugh (1935)
City of El Paso v. Simmons (1965)
U.S. Trust Co. of N.Y. v. New Jersey (1977)
Allied Structural Steel Co. v. Spannaus (1978)
Energy Reserves Group v. Kansas P. & L. Co. (1983)
Exxon Corp. v. Eagerton (1983)
Keystone Bituminous Coal Ass'n v. DeBenedictis (1987)
Sveen v. Melin (2018)

Import-Export Clause of Section X
Brown v. Maryland (1827) Canton Railroad Co. v. Rogan (1951)

Compact Clause of Section X
Florida v. Georgia (1855) Virginia v. West Virginia (1871) Virginia v. Tennessee (1893) Wharton v. Wise (1894) Northeast Bancorp v. Federal Reserve Board of Governors (1985) New Jersey v. New York (1998) Virginia v. Maryland (2003) Polar Tankers, Inc. v. City of Valdez (2009) Texas v. New Mexico and Colorado (2018)

United States constitutional tax law

Article I
Authority to tax	Scope of authority Brushaber v. Union Pacific (1915) Sovereign tax immunity McCulloch v. Maryland (1819) Veazie Bank v. Fenno (1869) Collector v. Day (1871) Pollock v. Farmers' L. & T. (1895) Davis v. Michigan (1989) Decline of sovereign tax immunity Flint v. Stone Tracy (1911) South Carolina v. Baker (1988)
Uniformity of indirect taxes	Head Money Cases (1884) Brushaber v. Union Pacific (1915)
Regulatory taxation	Head Money Cases (1884) Bailey v. Drexel Furniture Co. (1922) United States v. Kahriger (1953) National Federation of Independent Business v. Sebelius (2012) California v. Texas (2020)
Direct taxes	Hylton v. United States (1796) Springer v. United States (1881) Pollock v. Farmers' Loan & Trust Co. (1895) Flint v. Stone Tracy Co. (1911) Stanton v. Baltic Mining Co. (1916) National Federation of Independent Business v. Sebelius (2012) California v. Texas (2020)
State import-export duties	Privilege taxes Cooley v. Board of Wardens (1851)
State tonnage duties	Cooley v. Board of Wardens (1851)

Amendment XVI
History and purpose	Springer v. United States (1881) Pollock v. Farmers' Loan & Trust Co. (1895) Flint v. Stone Tracy Co. (1911) Brushaber v. Union Pacific Railroad Co. (1915) Stanton v. Baltic Mining Co. (1916)
Income	Eisner v. Macomber (1920) Bowers v. Kerbaugh-Empire Co. (1926)
Taxable corporate dividends	Eisner v. Macomber (1920) United States v. Phellis (1921)
Taxable corporate earnings	Commissioner v. Glenshaw Glass Co. (1955)
Taxable gains	Crane v. Commissioner (1947)
Deductions and exemptions	Brushaber v. Union Pacific Railroad Co. (1915) Burnet v. Sanford & Brooks Co. (1931)
Diminution of loss	Bowers v. Kerbaugh-Empire Co. (1926)