Connections Quote by Robert H. Jackson
“Due process requires some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax.”
About This Quote
Source Court Opinion: United States v. Smith, 1945
Due process demands a clear, minimal connection between the government and the taxed entity, ensuring fairness in taxation.
In simple terms: Taxation must link the state to the person or property fairly.
Key Takeaway
Ensure a tangible link before imposing taxes.
Themes
law
taxation
due process
Mood
legal
educational
Type
jurisprudence
policy analysis
When to use this quote
- tax policy debates
- legal education
- legislative drafting
Key Concepts
constitutional law
fairness
government authority
Questions to Reflect On
- What constitutes a sufficient link for tax purposes?
- How does this principle protect citizens?
A Different Perspective
Complex links can be hard to prove, leading to disputes.
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