The Taxing and Spending Clause

Case List

Taxing and Spending as Regulatory Power

McCray v. United States (1904)
Bailey v. Drexel Furniture Co. (1922)
US v. Carlton (1994)

Defining the Taxing and Spending Power

United States v. Butler (1936)
Steward Machine Co. v. Davis (1937)
Fullilove v. Klutznick (1980)
NFIB v. Sebelius (2012)

Taxing and Spending for the General Welfare

Helvering v. Davis (1937)
Flemming v. Nestor (1960)
Sabri v. United States (2004)

Restriction of State Revenue Power

Michelin Tire Corp v. Wages (1976)
Complete Auto Transit v. Brady (1977)
Oregon Waste Systems v. Dept of Environmental Quality of Oregon (1994)
South Dakota v. Wayfair (2018)