Zuch v. Commissioner of Internal Revenue, No. 22-2244 (3d Cir. 2024) (Jordan, C.J.). When Congress grants taxpayers the right to challenge what the Internal Revenue Service says is owed to the government, Congress’s will prevails. The IRS cannot say that such a right exists only under the circumstances it prescribes. That ought to go without […]

Section 3 of the Fourteenth Amendment provides that no person may hold office who has engaged in insurrection or rebellion or given comfort or aid to the enemies of the U.S. Congress may vote by two-thirds of each House to remove such disability. This pertains to a person who seeks to hold office in the […]

Barris v. Stroud Twp., 2024 Pa. LEXIS 240 (February 21, 2024) (Dougherty, J.). The Second Amendment to the United States Constitution states: “A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed.” U.S. Const. amend. II. For the […]

ADA Anglemeyer v. Ammons, 2024 U.S. App. LEXIS 2828, 2024 WL 464016 (3rd Cir. February 7, 2024) (Porter, C.J.). Policing can be rough business. But the Constitution requires police to use reasonable restraint, even when force may be necessary. Here, four family members who were not suspected of any wrongdoing suffered injuries at the hands […]

Lara v. Comm’r Pa. State Police, 2024 U.S. App. LEXIS 1159 (3d Cir. January 18, 2024) (Jordan, C.J.) Through the combined operation of three statutes, the Commonwealth of Pennsylvania effectively bans 18-to-20-year-olds from carrying firearms outside their homes during a state of emergency. Madison Lara, Sophia Knepley, and Logan Miller, who were in that age […]

Barlow v. SEIU Loc. 668, 2024 U.S. App. LEXIS 855 (3d Cir. January 12, 2024) (Restrepo, C.J.). Union members sued when they dropped out of union because of continued deductions for union membership. They did not wait until expiration, but rather wanted to have the union deductions stop as soon as they left the union. […]

NHL Players Ass’n v. City of Pittsburgh, 2024 Pa. Commw. LEXIS 12 (January 10, 2024) (Ceisler, J.). The issue is whether the Facility Tax violates the Uniformity Clause. The other question is whether the court erred in issuing an injunction as the unconstitutional language could have been severed from Section 271.03(a) of the Ordinance. Trial […]

Zilka v. Tax Rev. Bd., 2023 Pa. LEXIS 1584, 2023 WL 8102749 (S. Ct. November 22, 2023) (Todd, C.J.) In this appeal by allowance, we consider whether the City of Philadelphia (the “City” or “Philadelphia”) unconstitutionally discriminated against interstate commerce by subjecting a Philadelphia resident who worked exclusively out of state to its wage tax […]

Huber v. Simon’s Agency, Inc., 2023 U.S. App. LEXIS 27069 (3d Cir. October 12, 2023) (Krause, C.J.) Since it entered the scene in 1989, the informational injury doctrine of Article III standing has generated its share of confusion, and with each new case, its contours have come into sharper focus. In this case, Appellee Jamie […]