▁exercise ▁of ▁the ▁federal ▁power ▁to ▁spend ▁for ▁the ▁general ▁w elf are , ▁and ▁did ▁not ▁contra ven e ▁the ▁ 1 0 th ▁Am end ment . ▁The ▁Court ' s ▁ 7 – 2 ▁decision ▁def ended ▁the ▁constitution ality ▁of ▁the ▁Social ▁Security ▁Act ▁of ▁ 1 9 3 5 , ▁requiring ▁only ▁that ▁w elf are ▁sp ending ▁be ▁for ▁the ▁common ▁benefit ▁as ▁distinguished ▁from ▁some ▁mere ▁local ▁purpose . ▁It ▁aff ir med ▁a ▁District ▁Court ▁dec ree ▁that ▁held ▁that ▁the ▁tax ▁upon ▁employees ▁was ▁not ▁properly ▁at ▁issue , ▁and ▁that ▁the ▁tax ▁upon ▁employ ers ▁was ▁constitution al . ▁ ▁Fact s ▁A ▁share holder ▁of ▁the ▁Ed ison ▁Electric ▁Ill umin ating ▁Company ▁brought ▁a ▁derivative ▁action ▁to ▁rest rain ▁the ▁company ▁from ▁making ▁pay ments ▁and ▁dedu ctions ▁required ▁by ▁the ▁Social ▁Security ▁Act ▁ 1 9 3 5 ▁on ▁the ▁ground ▁that ▁it ▁was ▁un const itution al . ▁He ▁sought ▁an ▁inj unction , ▁and ▁a ▁declaration ▁that ▁the ▁Act ▁was ▁void . ▁ ▁Jud gment ▁The ▁Op in ion ▁of ▁the ▁Supreme ▁Court ▁in ▁the ▁case ▁was ▁written ▁by ▁Justice ▁Benjamin ▁N . ▁Card oz o . ▁This ▁decision ▁supported ▁the ▁right ▁of ▁the ▁Congress ▁to ▁interpret ▁the ▁" general ▁w elf are " ▁clause ▁in ▁the ▁U . S . ▁Constitution . ▁ ▁Jo ining ▁the ▁decision ▁was ▁Justice ▁Har lan ▁Stone , ▁who ▁during ▁the ▁draft ing ▁of ▁the ▁legisl ation ▁had ▁ad vised ▁Secretary ▁Frances