Do the Laws of Congress Respecting Federal Taxation Extend to the States?

Posted on: February 27, 2009 by: admin

Pres. Wilson reading message on tariff to Cong...

Image by The Library of Congress via Flickr

“The laws of Congress in respect to those matters [Federal Income Taxation] do not extend into the territorial limits of the states, but have force only in the District of Columbia, and other places that are within the exclusive jurisdiction of the national government.” Caha v. United States, 152 U.S. 211, 215, 14 S. Ct. 513 (1894)

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