The Taxing & Spending Clause
“The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;”
Article I, Section 8, Clause 1 of the U.S. Constitution
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United States v. Butler
297 U.S. 1 (1936)
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South Dakota v. Dole
483 U.S. 203 (1987)
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Sabri v. United States
541 U.S. 600 (2004)
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National Federation of Independent Business v. Sebelius
567 U.S. 519 (2012)