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MisconceptionObserved in bank

All Federal Property Related Taxes Are Barred

This trap appears as a wrong-answer choice in 1 active question. Spotting how it is built is the repair: read each example's “why it's attractive” before the “why it's wrong.”

Subject distribution

  • Constitutional Law1

Example wrong choices

  • 14311_psalm_slides_field_kit · CONSTITUTIONAL_LAW · Choice ANo, because the equipment is primarily used by the employees in carrying out federal duties, so the tax is a tax on activities performed on behalf of the United States.

    Why it's attractive

    The choice talks about the equipment's primary official use, but the tax targets personal-use value.

    Why it's wrong

    The choice talks about the equipment's primary official use, but the tax targets personal-use value.

  • 14311_psalm_slides_field_kit · CONSTITUTIONAL_LAW · Choice CYes, because exempting federal employees from this tax would deny other residents the equal protection of the laws.

    Why it's attractive

    It changes the permission rule from tax immunity to equal protection.

    Why it's wrong

    It changes the permission rule from tax immunity to equal protection.

  • 14311_psalm_slides_field_kit · CONSTITUTIONAL_LAW · Choice DNo, because taxing the personal-use value of equipment furnished by the federal government is a tax on the United States.

    Why it's attractive

    Federal ownership of the kit does not itself make an employee-income tax a tax on the United States.

    Why it's wrong

    Federal ownership of the kit does not itself make an employee-income tax a tax on the United States.

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