Also known as:Treasury Department · U.S. Department of the Treasury · Dept. of the Treasury · U.S. Treasury · Treasury
Written by attorneys — see sources below.
A cabinet-level department of the federal government responsible for recommending tax and fiscal policies, collecting taxes, disbursing U.S. government funds, enforcing tax laws, and manufacturing coins and currency.
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Cases
Statutes
How its tested
Common Examples
6
Welfare Residency Dispute
Darrell Duncan moved from one state to another seeking better job prospects and applied for welfare benefits. State officials denied his application citing a one-year residency rule aimed at protecting public funds. The denial was placed under constitutional scrutiny for burdening interstate movement.
State Compact Challenge
Diego Duarte's company sought to enter a multi-state agreement on trade duties without federal approval. State officials argued the compact would affect revenue flows into the national treasury. The proposal was reviewed to determine whether congressional consent was required under constitutional limits on state powers.
David Dawson sued state officials in federal court for past underpayments from a joint federal-state program. The court allowed prospective compliance orders but refused monetary awards that would draw from state funds. The distinction between forward-looking and retrospective relief was highlighted.
Import Duty Dispute
Danielle Dixon imported goods subject to a proposed state-level duty. Federal authorities intervened because the duty would bypass national collection mechanisms. The exclusive role in handling import revenues was asserted under constitutional provisions governing duties and the federal fisc.
Tax Filing After Ruling
Denise Donovan and her spouse filed joint federal returns following a Supreme Court decision recognizing their marriage. The Department of the Treasury issued guidance directing uniform processing of such returns nationwide to ensure consistent tax treatment.
Obergefell v. Hodges576 U.S. 644 (2015)
The petitioners were fourteen same-sex couples and two men whose same-sex partners were deceased. They lived in Michigan, Kentucky, Ohio, and Tennessee. Those states defined marriage as a union between one man and one woman under their constitutions and statutes.
The petitioners filed suits in federal district courts in their home states. They sought marriage licenses or recognition of marriages lawfully performed elsewhere. James Obergefell and John Arthur traveled from Ohio to Maryland to marry aboard a medical transport plane because Arthur suffered from ALS; Obergefell later sought to be listed as surviving spouse on Arthur's death certificate. April DeBoer and Jayne Rowse, Michigan nurses, adopted three children but could not both serve as legal parents under state adoption rules. Army Reserve Sergeant Ijpe DeKoe and Thomas Kostura married in New York before DeKoe's deployment to Afghanistan and later settled in Tennessee.
Each district court ruled in the petitioners' favor. The respondents appealed. The Sixth Circuit consolidated the cases and reversed the district court judgments. The petitioners sought certiorari, which the Supreme Court granted.
Same-sex couples had begun establishing families after substantial cultural and political developments in the late twentieth century. Earlier litigation had addressed the legal status of gays and lesbians, including challenges that reached the Supreme Court in Bowers v. Hardwick and Lawrence v. Texas.
Daphne Doyle challenged a federal spending program as exceeding congressional authority. The appropriations were defended as properly authorized under the general welfare clause. The court dismissed the claim for lack of standing because the injury was too generalized.
Massachusetts v. Mellon262 U.S. 447, 487 (1923)
These cases involve challenges to the constitutionality of the Act of November 23, 1921, c. 135, 42 Stat. 224, commonly called the Maternity Act. The statute provides for an initial appropriation and thereafter annual appropriations for a period of five years. These appropriations are to be apportioned among such of the several States as shall accept and comply with its provisions. The purpose is to cooperate with the states to reduce maternal and infant mortality and protect the health of mothers and infants. It creates a bureau to administer the act in cooperation with state agencies. State agencies are required to make reports concerning their operations and expenditures as prescribed by the federal bureau. Payments may be withheld if the bureau determines that funds have not been properly expended in respect of any State.
The State of Massachusetts brought an original suit in the Supreme Court. It is asserted that these appropriations are for purposes not national but local to the States. Together with numerous similar appropriations, they constitute an effective means of inducing the States to yield a portion of their sovereign rights. It is further alleged that the burden of the appropriations falls unequally upon the several States and rests largely upon the industrial States such as Massachusetts. In the Massachusetts case it is alleged that the plaintiff’s rights and powers as a sovereign State and the rights of its citizens have been invaded and usurped by these expenditures and acts. Although the State has not accepted the act, its constitutional rights are infringed by the passage thereof and the imposition upon the State of an illegal and unconstitutional option either to yield to the Federal Government a part of its reserved rights or lose the share which it would otherwise be entitled to receive of the moneys appropriated.
Harriet Frothingham brought suit in the Supreme Court of the District of Columbia. That court dismissed the bill and its decree was affirmed by the District Court of Appeals. The case was brought here by appeal. In the Frothingham case plaintiff alleges that the effect of the statute will be to take her property under the guise of taxation without due process of law.
The two cases were argued and considered together. The defendants are proceeding to carry the act into operation.
What functions does the Department of the Treasury perform?
The Department recommends tax and fiscal policies, collects taxes, disburses government funds, enforces tax laws, and manufactures coins and currency. It is headed by the Secretary of the Treasury and was created by Congress in 1789.
576 U.S. 644 (2015)
…699 F. Supp. 2d 374 (Mass. 2010) Perry v. Schwarzenegger , 704 F. Supp. 2d 921 (ND Cal. 2010) Dragovich v. Department of Treasury , 764 F. Supp. 2d 1178 (ND Cal. 2011) Golinski v. Office of Personnel Management , 824 F. Supp. 2d 968 (ND Cal. 2012) Dragovich v. Department of Treasury , 872 F. Supp. 2d 944 (ND Cal.…