The U.S. Congresss power to lay taxes is not limited only to the level necessary to carry out its other powers enumerated in Article I of the U.S. Constitution, but is a broad authority to tax and spend for the "general welfare" of the United States. Decided January 6, 1936 (argued 1935). Opinion of the Court: Owen Roberts → go there Dissenting: Stone. Applied: the Tenth Amendment → go there Topic: Federalism. United States v. Butler, 297 U.S. 1 (1936), is a U.S. Supreme Court case that held that the U.S. Congress has not only the power to lay taxes to the level necessary to carry out its other powers enumerated in Article I of the U.S. Constitution but also a broad authority to tax and spend for the "general welfare" of the United States. The decision itself concerned whether the processing taxes instituted by the 1933 Agricultural Adjustment Act were constitutional. Wiki link