Reinforcing Division Between Police And Taxing Powers

Law360, New York (September 9, 2014, 5:46 PM EDT) -- In United States v. Doremus, 249 U.S. 86 (1919) the U.S. Supreme Court held that a tax law "may not be declared unconstitutional, because its effect may be to accomplish another purpose as well as the raising of revenue." That other purpose besides raising revenue was found to be absent when, on Aug. 27, 2014, Midwest Gaming & Entertainment LLC ("Midwest") obtained a permanent injunction enjoining the imposition and enforcement of Cook County's Gambling Machine Tax.[1]...

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