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Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
University of Michigan Journal of Law Reform
There has been growing discontent among tax gatherers and taxpayers alike over the disposition of state and local tax disputes. Concern centers on the nature of appellate review and its availability irrespective of the tax involved or the amount or subject matter in controversy. In many jurisdictions the system of review in tax cases presents an unwieldy array of alternative administrative and judicial avenues of review which are confusing to the prospective tax appellant and destructive of economy and uniformity in the system. This article will assess the need for a specialized judicial court to review the initial disposition of …
Swift To Erie/York, Hanna And Beyond: Proposed Solutions For A Major Problem Of Diversity Jurisdiction, E. Blythe Stason Jr.
Swift To Erie/York, Hanna And Beyond: Proposed Solutions For A Major Problem Of Diversity Jurisdiction, E. Blythe Stason Jr.
University of Michigan Journal of Law Reform
There are four purposes of this article: First, to expose more fully the nature and dimensions of the difficult problem of determining whether a particular rule is "substantive" or "procedural"; Second, to discuss the various judicial attempts to solve it; Third, to show the shortcomings of those attempts, as manifested in both established doctrine and current federal judicial opinions; and, Fourth, to propose some solutions. It should be made clear that we are involved here with a question of allocating power within our federal union. Diversity characterization functions as an unintended device allocating power between state …