The First Amendment to the United States Constitution prevents the government from making laws that regulate an establishment of religion, or that prohibit the free exercise of religion, or abridge the freedom of speech, the freedom of the press, the freedom of assembly, or the right to petition the government for redress of grievances. It was adopted on December 15, 1791, as one of the ten amendments that constitute the Bill of Rights.
The Sixteenth Amendment to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co. The Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, and effectively overruled the Supreme Court's ruling in Pollock.
New York Times Co. v. United States, 403 U.S. 713 (1971), was a landmark decision of the Supreme Court of the United States on the First Amendment right of Freedom of the Press. The ruling made it possible for The New York Times and The Washington Post newspapers to publish the then-classified Pentagon Papers without risk of government censorship or punishment.
The Star Tribune is the largest newspaper in Minnesota. It originated as the Minneapolis Tribune in 1867 and the competing Minneapolis Daily Star in 1920. During the 1930s and 1940s Minneapolis's competing newspapers were consolidated, with the Tribune published in the morning and the Star in the evening. They merged in 1982, creating the Star and Tribune, and it was renamed to Star Tribune in 1987. After a tumultuous period in which the newspaper was sold and re-sold and filed for bankruptcy protection in 2009, it was purchased by local businessman Glen Taylor in 2014.
Civil liberties in the United States are certain unalienable rights retained by citizens of the United States under the Constitution of the United States, as interpreted and clarified by the Supreme Court of the United States and lower federal courts. Civil liberties are simply defined as individual legal and constitutional protections from entities more powerful than an individual, for example, parts of the government, other individuals, or corporations. The explicitly defined liberties make up the Bill of Rights, including freedom of speech, the right to bear arms, and the right to privacy. There are also many liberties of people not defined in the Constitution, as stated in the Ninth Amendment: The enumeration in the Constitution, of certain rights, shall not be construed to deny or disparage others retained by the people.
Near v. Minnesota, 283 U.S. 697 (1931), was a landmark decision of the US Supreme Court under which prior restraint on publication was found to violate freedom of the press as protected under the First Amendment. This principle was applied to free speech generally in subsequent jurisprudence. The Court ruled that a Minnesota law that targeted publishers of "malicious" or "scandalous" newspapers violated the First Amendment to the United States Constitution. Legal scholar and columnist Anthony Lewis called Near the Court's "first great press case".
The Religious Freedom Restoration Act of 1993, Pub. L. No. 103-141, 107 Stat. 1488, codified at 42 U.S.C. § 2000bb through 42 U.S.C. § 2000bb-4, is a 1993 United States federal law that "ensures that interests in religious freedom are protected." The bill was introduced by Congressman Chuck Schumer (D-NY) on March 11, 1993. A companion bill was introduced in the Senate by Ted Kennedy (D-MA) the same day. A unanimous U.S. House and a nearly unanimous U.S. Senate—three senators voted against passage—passed the bill, and President Bill Clinton signed it into law.
District of Columbia Court of Appeals v. Feldman, 460 U.S. 462 (1983), was a case decided by the United States Supreme Court in which the Court enunciated a rule of civil procedure known as the Rooker-Feldman doctrine. The doctrine holds that lower United States federal courts may not sit in direct review of state court decisions.
Roger John Traynor was the 23rd Chief Justice of California (1964-1970) and an Associate Justice of the Supreme Court of California from 1940 to 1964. Previously, he also had served as a Deputy Attorney General of California under Earl Warren, and an Acting Dean and Professor of UC Berkeley School of Law. He is widely considered to be one of the most creative and influential judges and legal scholars of his time.
Grosjean v. American Press Co., 297 U.S. 233 (1936), was a decision of the United States Supreme Court over a challenge to a separate sales tax on newspapers with circulation of over 20,000.
Cheek v. United States, 498 U.S. 192 (1991), was a United States Supreme Court case in which the Court reversed the conviction of John L. Cheek, a tax protester, for willful failure to file tax returns and tax evasion. The Court held that an actual good-faith belief that one is not violating the tax law, based on a misunderstanding caused by the complexity of the tax law, negates willfulness, even if that belief is irrational or unreasonable. The Court also ruled that an actual belief that the tax law is invalid or unconstitutional is not a good faith belief based on a misunderstanding caused by the complexity of the tax law, and is not a defense.
The Taxing and Spending Clause, Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the levying of taxes for two purposes only: to pay the debts of the United States, and to provide for the common defense and general welfare of the United States. Taken together, these purposes have traditionally been held to imply and to constitute the federal government's taxing and spending power.
Joseph Burstyn, Inc. v. Wilson, 343 U.S. 495 (1952), also referred to as the Miracle Decision, was a landmark decision by the United States Supreme Court that largely marked the decline of motion picture censorship in the United States. It determined that provisions of the New York Education Law that had allowed a censor to forbid the commercial showing of a motion picture film that the censor deemed "sacrilegious" were a "restraint on freedom of speech" and thereby a violation of the First Amendment.
Marrita Murphy and Daniel J. Leveille, Appellants v. Internal Revenue Service and United States of America, Appellees, is a controversial tax case in which the United States Court of Appeals for the District of Columbia Circuit originally held that the taxation of emotional distress awards by the federal government is unconstitutional. That decision was vacated, or rendered void, by the Court on December 22, 2006. The Court eventually overturned its original decision, finding against Murphy in an opinion issued on July 3, 2007.
Cohen v. Cowles Media Co., 501 U.S. 663 (1991), was a U.S. Supreme Court case holding that the First Amendment freedom of the press does not exempt journalists from generally applicable laws.
Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax. The decision effectively prevented states from collecting any sales tax from retail purchases made over the Internet or other e-Commerce route unless the seller had a physical presence in the state. The ruling was based on the Dormant Commerce Clause, preventing states from interfering with interstate commerce unless authorized by the United States Congress. The case resulted from an attempt by North Dakota seeking to collect sales tax on licensed computer software offered by the Quill Corporation, an office supply retailer with no North Dakota presence, that allowed users to place orders directly with Quill.
Scientology status by country describes the status of Scientology and its recognition as a religion or otherwise in different countries. The Church of Scientology pursues an extensive public relations campaign for state recognition of Scientology as a religion and cites numerous scholarly sources supporting its position. The level of recognition Scientology has been able to obtain varies significantly from country to country.
Commissioner v. Tufts, 461 U.S. 300 (1983), was a unanimous decision by the United States Supreme Court, which held that when a taxpayer sells or disposes of property encumbered by a nonrecourse obligation exceeding the fair market value of the property sold, the Commissioner of Internal Revenue may require him to include in the “amount realized” the outstanding amount of the obligation; the fair market value of the property is irrelevant to this calculation.
John McLean was an American jurist and politician who served in the United States Congress, as U.S. Postmaster General, and as a justice of the Ohio and U.S. Supreme Courts. He was often discussed for the Whig Party nominations for President.
Tax protesters in the United States advance a number of constitutional arguments asserting that the imposition, assessment and collection of the federal income tax violates the United States Constitution. These kinds of arguments, though related to, are distinguished from statutory and administrative arguments, which presuppose the constitutionality of the income tax, as well as from general conspiracy arguments, which are based upon the proposition that the three branches of the federal government are involved together in a deliberate, on-going campaign of deception for the purpose of defrauding individuals or entities of their wealth or profits. Although constitutional challenges to U.S. tax laws are frequently directed towards the validity and effect of the Sixteenth Amendment, assertions that the income tax violates various other provisions of the Constitution have been made as well.
