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
Original Court?
Hears the case first with a jury
Appellate Court?
No jury, 3 judge review and they hear the case on appeal from a lower court
General Court?
Where the judge hears a broad spectrum of cases
Limited Court?
It is where the judge only hears specific types of cases
What about federal judges?
Appointed by nomination by presdeints or by majority vote in the US Senate, and they get lifetime appointment
Who is SC Federal Judge?
The Honorable Bruce Hendricks
South Carolina is in what district of federal court.
The 4th
What is hearing in banc
Where all active judges will hear a case in the circuit
Why does judicial immunity apply?
Because if they were appointed by a federal court judge to do a specific task like spltting up property
