A legislature is not bound to tax every member of a class or none. It may make distinctions of degree having a rational basis, and when subjected to judicial scrutiny they must be presumed to rest on that basis if there is any conceivable state of facts... Oral and written testimony - Halaman 552oleh United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1978 - 724 halamanTampilan utuh - Tentang buku ini
| United States. Bureau of Employment Security - 1945 - 1318 halaman
...Co. v. Jarvis (30 Mich. 308) ; Attorney General v. R«ilr-ny Co. (210 Mich. 227, 177 NW 726, 1023). A legislature is not bound to tax every member of...conceivable state of facts which would support it. Carmichufl v. Southern Coal & Coke Co., supra, 301 US, page 509. We agree with the circuit court who,... | |
| United States. Bureau of Labor Statistics - 1939 - 1650 halaman
...particular class for taxation or exemption infringe no constitutional limitation." Again the Court said: Like considerations govern exemptions from the operation...conceivable state of facts which would support it. The Court, speaking through Mr. Justice Stone, held that the tax does not violate the fourteenth amendment... | |
| United States. Congress. House Ways and Means - 1972 - 328 halaman
...of one particular class for taxation or exemption infringe no constitutional limitation. (Citations omitted). "Like considerations govern exemptions from...conceivable state of facts which would support it. (Citations omitted.) "The restriction upon the judicial function, in passing on the constitutionality... | |
| United States. Congress. House. Committee on Ways and Means - 1972 - 890 halaman
...a class or none. /( may make distinctions of degree having a rational basis, and when subjected tf> judicial scrutiny they must be presumed to rest on...conceivable state of facts which would support it. (Citations omitted.) "The restriction upon the judicial function, in passing on the constitutionality... | |
| United States. Congress. House. Committee on Ways and Means - 1978 - 722 halaman
...one particular class for taxation or exemption infringe no constitutional limitation. [Cite omitted.] if there is any conceivable state of facts which would...restraints than the decisions of state legislatures. Steicard Machine Co. v. Davis, 301 US 579, 5S1 (1937). I ... i . A CURRENT VIEW The enlightened view... | |
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