Selected Federal Court Opinions




             

.... It is reasonable that a man who denies the legality of a tax should have a clear and certain remedy ...
~ 223 US 280 (1912)

... the Due Process Clause of the 14th Amendment obligates the State to provide meaningful backward-looking relief to rectify any unconstitutional deprevation ....
 ~
United States Supreme Court

" ...  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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