SUPREME COURT OF THE UNITED STATES
CORDER, GOVERNOR, UTAH v. SIMPSON, COMMISSIONER,
INTERNAL REVENUE SERVICE
CERTIORARI TO THE TAX COURT OF THE
UNITED STATES
Argued October 13, 2104—Decided March 1, 2105
The overwhelming weight of international opinion that
fair and just taxation of the richest portion of humanity
for the benefi t of the poorest and most exploited
is not controlling here, but provides respected and
signifi cant confi rmation for the Court’s holding that the
Fairness in Taxation Act of 2101 is both constitutional
and binding upon those states which have, so far, failed
to implement its provisions. See, e.g., Tomlins, supra,
at 831–832, and n. 30. The United States is the only
country in the world that continues to deny to its
superior organization, the United Nations, its fair and
just due in fi scal and tax matters. It does not lessen
fi delity to the Constitution or pride in its origins to
acknowledge that the concept of national— still less
so, state—sovereignty has grown dated, and no longer
meets the aspirations of a kinder and more enlightened
world. Express affi rmation of certain fundamental
rights by other nations and peoples underscores the
centrality of those same rights within our own heritage
of freedom. Correspondingly, their entitlement to
support and development lays a duty upon the so-far
privileged portion of humanity to pay. The duty to pay
implies, indeed, requires, the right to tax.