Taxing power

Definition
: the power granted to a government body to lay and collect taxes
specif
: such power delegated to Congress under Article I, Section 8 of the U.S. Constitution



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Based on Merriam-Webster's Dictionary of Law ©2001.
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collateral estoppel

estoppel by judgment barring the relitigation of issues litigated by the same parties on a different cause of action


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