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Full-Text Articles in Law

Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness Jan 2017

Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness

Law Faculty Publications

As the Internet has increased the ease and amount of interstate transactions, the states have struggled to require “remote vendors” — vendors without a physical presence in the taxing state — to collect or pay taxes. The states are attempting to overcome these struggles by lowering Commerce Clause limitations on their jurisdiction to tax, but meaningful limitations on such jurisdiction imposed by the Due Process Clause await the states. The Due Process Clause requires that state actions be fundamentally fair, and, to meet this standard, a state must provide a person with a benefit and the person must indicate acceptance of that ...


Court Of Appeals Of New York, Harner V. County Of Tioga, Gerald C. Waters Jr. Nov 2014

Court Of Appeals Of New York, Harner V. County Of Tioga, Gerald C. Waters Jr.

Touro Law Review

No abstract provided.


Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr. Jul 2014

Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr.

James J. Kelly Jr.

The foreclosure of property tax liens performs an essential economic function by reconnecting underutilized properties to the real estate market. To clear title in an efficient and just manner, local jurisdictions foreclosing on tax liens require clear, balanced procedures for the provision of notice to affected parties. In its 2006 decision in Jones v. Flowers, the U.S. Supreme Court found that the foreclosing jurisdiction's lack of direct follow-up on returned notice mailings denied the addressee due process because the foreclosing party did not take steps that would be chosen by one desirous of actually informing the property owner ...


The Tax Code As Nationality Law, Michael S. Kirsch Nov 2013

The Tax Code As Nationality Law, Michael S. Kirsch

Michael Kirsch

This article questions the frequently-asserted axiom that Congress's taxing power knows no bounds. It does so in the context of recently-enacted legislation that creates a special definition of citizenship that applies only for tax purposes. Historically, a person was treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) if, and only if, she was a citizen under the nationality law. As a result of the new statute, in certain circumstances a person might be treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) for years ...


Practicalities And Peculiarities: The Heightened Due Process Standard For Notice Under Jones V. Flower, Emily Riley Apr 2013

Practicalities And Peculiarities: The Heightened Due Process Standard For Notice Under Jones V. Flower, Emily Riley

Journal of the National Association of Administrative Law Judiciary

No abstract provided.


Delinquent And Non-Entered Lands And Due Process, John W. Fisher Ii Sep 2012

Delinquent And Non-Entered Lands And Due Process, John W. Fisher Ii

West Virginia Law Review

No abstract provided.


Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr. Jan 2008

Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr.

Journal Articles

The foreclosure of property tax liens performs an essential economic function by reconnecting underutilized properties to the real estate market. To clear title in an efficient and just manner, local jurisdictions foreclosing on tax liens require clear, balanced procedures for the provision of notice to affected parties. In its 2006 decision in Jones v. Flowers, the U.S. Supreme Court found that the foreclosing jurisdiction's lack of direct follow-up on returned notice mailings denied the addressee due process because the foreclosing party did not take steps that would be chosen by one desirous of actually informing the property owner ...


The Tax Code As Nationality Law, Michael S. Kirsch Jan 2006

The Tax Code As Nationality Law, Michael S. Kirsch

Journal Articles

This article questions the frequently-asserted axiom that Congress's taxing power knows no bounds. It does so in the context of recently-enacted legislation that creates a special definition of citizenship that applies only for tax purposes. Historically, a person was treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) if, and only if, she was a citizen under the nationality law. As a result of the new statute, in certain circumstances a person might be treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) for years ...


Why Repeal Of The Death Tax Means The Second Demise Of Substantive Due Process, Paul E. Mcgreal Jan 2002

Why Repeal Of The Death Tax Means The Second Demise Of Substantive Due Process, Paul E. Mcgreal

San Diego Law Review

Death and taxes. For the first two centuries of American democracy, the former has been the province of Providence, the latter the concern of Congress. Congress has focused on the Internal Revenue Code, leaving death to the aging process, human folly, religion, and Darwinian forces. In a stunning power grab, Congress recently upset this order, asserting control over both domains. No longer satisfied to allow life to run its

course, Congress has sought to hasten accrual of the Death Tax. simply, Congress has sanctioned the killing of rich Baby Boomers.


State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz Jan 2000

State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz

Touro Law Review

No abstract provided.


Equal Protection Jan 1991

Equal Protection

Touro Law Review

No abstract provided.


Collection Of The Use Tax On Out-Of-State Mail-Order Sales, Paul J. Hartman May 1986

Collection Of The Use Tax On Out-Of-State Mail-Order Sales, Paul J. Hartman

Vanderbilt Law Review

The states' inability to collect taxes on out-of-state mail-order sales constitutes a major fiscal problem. The federal government's Advisory Commission on Intergovernmental Relations estimates that states are losing as much as 1.5 billion dollars each year in unpaid out-of-state mail-order purchase taxes.'

In addition to raising revenue, the compensating use tax serves two purposes: (1) The use tax helps local sellers to compete with retail dealers in other states who are subject to a lesser tax burden;and (2) the use tax avoids the likelihood of draining the taxing state's revenue by removing buyers' incentive or temptation ...


Federal Limitations On State And Local Taxation, William R. Anderson May 1982

Federal Limitations On State And Local Taxation, William R. Anderson

Vanderbilt Law Review

Federal Limitations on State and Local Taxation presents a central question about how usefully and how legitimately courts have dealt with the issues of state taxing powers. The United States Supreme Court has assumed a role as the principal architect of this component of federalism. State legislatures and tax officials have, of course, played roles, but they have always operated under the shadow of judicial doctrine. While Congress has not been wholly inactive, its role has been derivative, interstitial, and hesitant. Perhaps Congress' fact-finding role has been larger than its legislative role.'


The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches Jan 1973

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Articles

No abstract provided.


Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter Dec 1968

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 ...


Due Process And The Tax Court, Daniel L. Ginsberg, Steven M. Stein Jan 1964

Due Process And The Tax Court, Daniel L. Ginsberg, Steven M. Stein

Kentucky Law Journal

No abstract provided.


Constitutional Law - Due Process - Collection Of State Use Tax From Nonresident Vendor, Jerome M. Salle Jan 1961

Constitutional Law - Due Process - Collection Of State Use Tax From Nonresident Vendor, Jerome M. Salle

Michigan Law Review

Plaintiff, a Georgia corporation not qualified to do business in Florida, solicited orders for merchandise from Florida residents through independent brokers who forwarded the orders to plaintiff's Georgia office for acceptance. Plaintiff did not maintain any place of business in Florida nor have any regular employee or agent there. In a suit to enjoin the enforcement of a distress warrant issued upon plaintiff's failure to collect the Florida use tax, the chancellor denied relief and the Florida Supreme Court affirmed. On appeal to the United States Supreme Court, held, affirmed, one Justice dissenting. Enforcement of the statute requiring ...