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Constitutional Law Keyed to Choper
Helvering v. Davis
Citation:
301 U.S. 619 (1937)Facts
The case arose from a challenge to Titles II and VIII of the Social Security Act of 1935. Title II established a system of federal old-age benefits for persons reaching age 65, funded by Title VIII, which imposed taxes on employers and employees. Davis, a shareholder of Edison Electric Illuminating Company, brought suit to restrain the company from making the tax payments required by the Act, arguing that the Act exceeded Congress’s constitutional powers and invaded powers reserved to the states. The case presented a fundamental question about the scope of federal authority to address nationwide economic and social problems during the Great Depression, particularly the widespread poverty among elderly Americans who could no longer work.
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