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Multistate Export Trade Promotion Under The Export Trading Company Act Of 1982, Joseph M. Gannam
Multistate Export Trade Promotion Under The Export Trading Company Act Of 1982, Joseph M. Gannam
Georgia Journal of International & Comparative Law
No abstract provided.
State Taxation - Unitary Business/Formula Apportionment Tax Accounting Method - Application Of A Three Factor Formula To Apportion Income Of Foreign-Parent Corporations For State Tax Reporting Purposes Does Not Violate The Commerce Clausse Or The Due Process Clause Of The U.S. Constitution - Barclay's Bank Int'l, Ltd. V. Franchise Tax Bd., 10 Cal. App. 4th 1742, 14 Cal. Rptr. 2d 537 (Cal. Ct. App. 1992), Modified Reh'g Denied, 11 Cal. App. 4th 1678a (Cal. Ct. App. 1992)., Sarah B. Pierce
Georgia Journal of International & Comparative Law
No abstract provided.
An Essay On Originalism And The 'Individual Mandate': Rounding Out The Government’S Case For Constitutionality, Dan T. Coenen
An Essay On Originalism And The 'Individual Mandate': Rounding Out The Government’S Case For Constitutionality, Dan T. Coenen
Scholarly Works
The Supreme Court now has under advisement the landmark federal health care law case. Much attention has focused on the law’s minimum coverage provision—or so-called “individual mandate” — and, in particular, its constitutionality under the Commerce Clause and the Necessary and Proper Clause. In a separate and much lengthier article, I offer two main observations about the arguments made to the Court on that issue. First, I show that the challengers of the minimum coverage provision emphasized originalist reasoning in their briefs and oral arguments, while the federal government did not. Second, I explain why — contrary to the impression …
State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein
State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein
Scholarly Works
The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …