Unit 1 Flashcards
Where in the constitution is congress given power to tax?
Article 1, Section 8, Clause 1
What amendment gave the federal government power to impose taxes?
The 16th
What does the constitution protect interstate commerce from?
Discriminatory state taxes
What tax law scheme did Hawaii have?
A 20% illegal tax on outside alcohol
What tax law scheme did Michigan have>
Not taxing state employees retirement benefits but taxing retried employees benefits
What was a tax scheme by Maryland ?
It allowed counties to have higher taxes on income earned outside the state of the state
What was a tax scheme by Illinois ?
A 5% tax on outbound and inbound long distance calls.
Where can authorities search without a warrant ?
Junkyards and railroad employees involved in accidents (Skinner v Railway Labor Executives Assoc.)
What is the exclusionary rule?
If evidence is brought into the court but was obtained illegally (eg w/o a warrant) then that evidence has to be thrown out.
What is self-incrimination?
Protection to people to where they cant testify against themselves. This only applies to people not corporations.
Braswell v United States
CEO’s have to be brought to the stand, he didn’t want to approach because incriminating evidence not related to the tax fraud would be brought against him, but the 5th amendment didn’t apply to him because the was representing a company not just himself.
What are the lower courts called?
The courts of original jurisdiction
Appellate courts are courts of _______
Appellate Jurisdiction
What is judicial immunity?
Where is judge cannot be sued for damages for judicial acts
Jurisdiction?
The Right court to hear a case