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Full-Text Articles in Law
The Obligation Of Members Of Congress To Consider Constitutionality While Deliberating And Voting: The Deficiencies Of House Rule Xii And A Proposed Rule For The Senate, Russ Feingold
Vanderbilt Law Review
Most scholarly attention on constitutional interpretation is focused on the judicial branch and its role in our system of separation of powers. Nonetheless, constitutional interpretation should not take place solely in the courts. Rather, history suggests our Framers envisioned that members of Congress, as well as the President and the courts, would have an independent and important role to play in interpreting our Constitution. Yet this obligation has eroded such that House Speaker John Boehner, with the support of the Tea Party and his Republican colleagues, called for a "sea change" in the way the House of Representatives operates, with …
Strange Bedfellows, Jeffrey Schoenblum
Strange Bedfellows, Jeffrey Schoenblum
Vanderbilt Law School Faculty Publications
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment income of 3.8 percent, and some state income tax rates exceeding 9 percent, taxpayers in the highest brackets have been seeking to develop strategies to lessen the tax burden. One strategy that has been receiving increased attention is the use of a highly specialized trust known as the NING, a Nevada incomplete gift nongrantor trust, which eliminates state income taxation of investment income altogether without generating additional federal income or transfer taxes. A major obstacle standing in the way of accomplishing this objective, however, …