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Selected Federal Court Opinions |
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.... It is reasonable that a man who denies the
legality of a tax
should have a clear and certain remedy ...
...
the Due Process Clause of the 14th
Amendment
obligates the State to provide meaningful backward-looking relief to rectify any
unconstitutional deprevation .... |
" ... the due process clause is only satisfied where the
states provide taxpayers with a fair
opportunity to challenge the accuracy and legal validity of their tax
assessments and where the system also provides a clear remedy for erroneous
or unlawful assessments ..."
~ 496 U.S. 18 (1990) |
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