Carnifex

Interlude

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 benefit of the poorest and most exploited is not controlling here, but provides respected and significant confirmation 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 fiscal and tax matters. It does not lessen fidelity 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 affirmation 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.