United States v. Vaello Madero
U.S. Supreme Court · decided April 21, 2022 · Supreme Court Database (Spaeth)
- Decided
- April 21, 2022
- Term
- October Term 2021
- Vote
- 8–1
- Majority author
- Justice Kavanaugh
- Issue area
- Civil Rights
- Disposition
- Reversed
- Outcome
- Petitioning party won
- Ideological direction
- Conservative
Opinion excerpt
(Slip Opinion) OCTOBER TERM, 2021 1 Syllabus NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. See United States v. Detroit Timber & Lumber Co., 200 U. S. 321 , 337. SUPREME COURT OF THE UNITED STATES Syllabus UNITED STATES v. VAELLO MADERO CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT No. 20–303. Argued November 9, 2021—Decided April 21, 2022 The Territory Clause of the United States Constitution—which states that Congress may “make all needful Rules and Regulations respecting the Territory . . . belonging to the United States,” Art. IV, §3, cl. 2— affords Congress broad authority to legislate with respect to the U. S. Territories. In exercising that authority, Congress has long main- tained different federal tax and benefits programs for residents of the Territories than for residents of the 50 States. For example, residents of Puerto Rico are typically exempt from most federal income, gift, es- tate, and excise taxes. See 48 U. S. C. §734 ; see, e.g., 26 U. S. C. §§933 , 2209, 4081–4084. But just as not every federal tax extends to residents of Puerto Rico, so too not every federal benefits program extends…
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