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Helvering v. Davis : ウィキペディア英語版
Helvering v. Davis

''Helvering v. Davis'', 301 U.S. 619 (1937), was a decision by the United States Supreme Court, which held that Social Security was constitutionally permissible as an exercise of the federal power to spend for the general welfare, and did not contravene the 10th Amendment. The Court's 5-2 decision defended the constitutionality of the Social Security Act of 1935, requiring only that welfare spending be for the common benefit as distinguished from some mere local purpose. It affirmed a District Court decree that held that the tax upon employees was not properly at issue, and that the tax upon employers was constitutional.
==Facts==
A shareholder of the Edison Electric Illuminating Company brought a derivative action to restrain the company from making payments and deductions required by the Social Security Act 1935 on the ground that it was unconstitutional. He sought an injunction, and a declaration that the Act was void.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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