Reference no: EM131292296

The United States court system consists of state and federal courts. Before a court can entertain a case, it must determine whether or not it has the authority (jurisdiction) to do so. Subject matter jurisdiction limits the type of case a particular court can hear. Although some courts are restricted in the types of cases they can resolve, other courts have greater latitude. Personal jurisdiction is the actual authority the court has over individuals involved in a legal dispute. Each state has its own court system. The court systems are generally divided into trial courts and appellate courts. Trial courts of general jurisdiction hear a wide variety of cases. Limited jurisdiction trial courts hear certain types of cases, such as those involving probate matters or domestic relations. Appellate courts consist of appeals courts and the state supreme court, both of which review cases from the lower courts. The United States District Court is the primary trial court for the federal system. The United States Bankruptcy Court and Tax Court are examples of district courts with limited jurisdiction. Appeals from federal trial courts are heard before the United States Courts of Appeals. The Supreme Court is the highest appellate court in the federal system.

1. Read the following scenario.

Michael’s Welding Shop is located in State A. It orders machine parts online and has had a long-term business relationship with Widgets Express, an industrial supply company, based in State B. Although Widgets Express does brisk e-commerce business with residents of State A, it does not pay income taxes there. In an effort to ensure that businesses in-state and out-of-state pay their fair share of income taxes, State A demands that Widgets Express pay income taxes based on the amount of e-commerce business it does in State A.

2. Navigate to the threaded discussion and respond to the following questions:

1. Is State A’s income tax on e-commerce constitutional or unconstitutional? Explain why or why not.

2. With respect to disputes involving citizens of different states, in what court are these cases often brought?

3. Do you agree or disagree with the argument that state courts are predisposed to make rulings in favor of their own citizens? Explain your opinion.