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Articles 1 - 3 of 3
Full-Text Articles in Law
Federal Tax Update (Powerpoint), Stephen L. Owen
Federal Tax Update (Powerpoint), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown
Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown
William & Mary Journal of Race, Gender, and Social Justice
No abstract provided.
The Enigma Of Wynne, Edward A. Zelinsky
The Enigma Of Wynne, Edward A. Zelinsky
William & Mary Business Law Review
The five-justice Wynne majority used that case to make a major statement about the dormant Commerce Clause. In many respects, Wynne is an enigma that perpetuates an inherent problem of the Courts dormant Commerce Clause doctrine: the Court declares some ill-defined taxes as unconstitutionally discriminatory because they encourage in-state investment, while other economically equivalent taxes and government programs that similarly encourage intrastate economic activity are apparently acceptable under the dormant Commerce Clause.
Wynne is thus more important than the immediate situation it addresses, and will have consequences beyond the immediate circumstances it addresses. A decision as enigmatic as it is …