Black's Law Dictionary, Sixth Edition, p. 1154:
Plenary. Full, entire, complete, absolute, perfect, unqualified.
Mashunkashney v. Mashunkashney, 191 Okl. 501, 134 P.2d 976, 979.
[Black's Law Dictionary,
Sixth Edition, p. 1154]
"In the states, there reposes
the sovereignty to manage their own affairs except only as the requirements
of the Constitution otherwise provide. Within these constitutional limits
the power of the state over taxation is plenary."
[Madden
v. Commonwealth of Kentucky, 309 U.S. 83 (1940)]
"In dealing with the meaning and application of an act of Congress
enacted in the exercise of its plenary power under the Constitution
to tax income and to grant exemptions from that tax, it is the will
of Congress which controls, and the expression of its will,
in the absence of language evidencing a different purpose, should be
interpreted 'so as to give a uniform application to a nation-wide scheme
of taxation'. Burnet v. Harmel,
287 U.S. 103, 110 , 53 S.Ct. 74, 77. Congress establishes its own
criteria and the state law may control only when the federal taxing
act by express language or necessary implication makes its operation
dependent upon state law. Burnet v. Harmel, supra. See Burk-Waggoner
Oil Association v. Hopkins,
269 U.S. 110, 111 , 114 S., 46 S.Ct. 48, 49; Weiss v. Wiener,
279 U.S. 333 , 49 S.Ct. 337; Morrissey v. Commissioner,
296 U.S. 344, 356 , 56 S.Ct. 289, 294. Compare Crooks v. Harrelson,
282 U.S. 55, 59 , 51 S.Ct. 49, 50; Poe v. Seaborn,
282 U.S. 101, 109 , 110 S., 51 S.Ct. 58; Blair v. Commissioner,
300 U.S. 5, 9 , 10 S., 57 S.Ct. 330, 331."
[Lyeth v. Hoey, 305 US 188, 59 S. Ct 155 (1938)]