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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 …
The Need For An Ombudsman In State Government, Frank E. Cooper
The Need For An Ombudsman In State Government, Frank E. Cooper
University of Michigan Journal of Law Reform
Despite the vast powers which have been delegated to state administrative agencies, comparatively little attention has been paid to their organization or methods of operation. As a result, some state agencies in their day-to-day operations fail to meet desirable standards of fair procedure. Each year, thousands of American citizens emerge indignant from an encounter with some agency representative who they assert has treated them impolitely or denied them what they deem to be their rights. But often the case does not involve enough to justify the expense of taking it to court, and the outraged citizen fumes in frustration, concluding …