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Which case held that Congress cannot use its valid taxing power to accomplish an invalid, or unconstitutional end (such as using tax as a penalty)?

Which case held that Congress cannot use its valid taxing power to accomplish an invalid, or unconstitutional end (such as using tax as a penalty)? O Wickard v. Filburn O Garcia v. San Antonio Metropolitan Transit Authority O United States v. Lopez O United States v. Butler O South Dakota v. Dole

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