The first section of this Article examines three recent cases, each addressed to a different constitutional limitation on the scope of state tax power, that may be read as signifying a new approach: Michelin Tire Corp. v. Wages, which concerned the import-export clause; United States v. County of Fresno, which concerned the supremacy clause; and Complete Auto Transit, Inc. v. Brady, which concerned the commerce clause. Section II considers the implications of these decisions and explores -the possibility that they share an underlying doctrinal unity
In the discussion of a topic of this nature, my purpose is to restrict and not to enlarge the field ...
In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-sub...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The first section of this Article examines three recent cases, each addressed to a different constit...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
The U.S. Supreme Court has on numerous occasions addressed the constitutionality of state taxes unde...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
This article reviews several significant articles dealing with the national taxing power that were p...
The Supreme Court\u27s 1977 decision in Complete Auto Transit, Inc. v. Brady signaled a paradigmatic...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
Federal Limitations on State and Local Taxation presents a central question about how usefully and h...
The Supreme Court\u27s outpouring of significant state tax decisions in recent years has elicited li...
It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted pr...
The state tax field is enjoying a renaissance of sorts. The Supreme Court has displayed a renewed in...
In the discussion of a topic of this nature, my purpose is to restrict and not to enlarge the field ...
In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-sub...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The first section of this Article examines three recent cases, each addressed to a different constit...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
The U.S. Supreme Court has on numerous occasions addressed the constitutionality of state taxes unde...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
This article reviews several significant articles dealing with the national taxing power that were p...
The Supreme Court\u27s 1977 decision in Complete Auto Transit, Inc. v. Brady signaled a paradigmatic...
Few questions in recent years have spawned as much controversy and as little academic interest as th...
Federal Limitations on State and Local Taxation presents a central question about how usefully and h...
The Supreme Court\u27s outpouring of significant state tax decisions in recent years has elicited li...
It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted pr...
The state tax field is enjoying a renaissance of sorts. The Supreme Court has displayed a renewed in...
In the discussion of a topic of this nature, my purpose is to restrict and not to enlarge the field ...
In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-sub...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...