Law Commons^™

Individual Home-Work Assignments For State Taxes, Hayes R. Holderness

Washington Law Review

The surge in work-from-home arrangements brought on by the COVID-19 pandemic threatens serious disruptions to state tax systems. Billions of dollars are at stake at this pivotal moment as states grapple with where to assign income earned through these remote work arrangements for tax purposes: the worker’s home or the employer’s location? Some states—intent on modernizing their income tax laws—have assigned such income to the employer’s location, but have faced persistent challenges on both constitutional and policy grounds in response.

This Article provides a vigorous defense against such challenges. The Supreme Court has long interpreted the Constitution to be deferential …

The Gerrymander And The Constitution: Two Avenues Of Analysis And The Quest For A Durable Precedent, Edward B. Foley

William & Mary Law Review

It has been notoriously difficult for the United States Supreme Court to develop a judicially manageable—and publicly comprehensible—standard for adjudicating partisan gerrymandering claims, a standard comparable in this respect to the extraordinarily successful “one person, one vote” principle articulated in the Reapportionment Revolution of the 1960s. This difficulty persists because the quest has been for a gerrymandering standard that is universalistic in the same way that “one person, one vote” is: derived from abstract ideas of political theory, like the equal right of citizens to participate in electoral politics. But other domains of constitutional law employ particularistic modes of reasoning …

Gerrymandering And Association, Daniel P. Tokaji

William & Mary Law Review

No abstract provided.

Utah V. Evans: How Census 2000'S "Sampling In Disguise" Fooled The Supreme Court Into Allocating Utah's Seat In The U.S. House Of Representatives To North Carolina, Nathan T. Dwyer

Pepperdine Law Review

No abstract provided.

Easing The Spring: Strict Scrutiny And Affirmative Action After The Redistricting Cases, Pamela S. Karlan

William & Mary Law Review

No abstract provided.

One Man's Trash Is Another Man's Treasure, Bioprospecting: Protecting The Rights And Interests Of Human Donors Of Genetic Material, Anne Nichols Hill

Journal of Health Care Law and Policy

No abstract provided.

Apportionment: Longway V. Jefferson County Board Of Supervisors

Touro Law Review

No abstract provided.

Assumption Of Risk In New York Under Cplr 1411: Complete Bar Or Comparative Fault?, Thomas P. Lalor

Touro Law Review

No abstract provided.

Domestic Relations—Arkansas Supreme Court Defines Marital Property To Include Future Pension Benefits, Roger L. Morgan

University of Arkansas at Little Rock Law Review

No abstract provided.

Fair Representation: Meeting The Ideal Of One Man, One Vote, Michigan Law Review

Michigan Law Review

A Review of Fair Representation: Meeting the Ideal of One Man, One Vote by Michel L. Balinski and H. Peyton Young

A Territorial Approach To Representation For Illegal Aliens, Michigan Law Review

Michigan Law Review

This Note rejects these arguments in favor of the thesis that the census clause affirmatively requires including illegal aliens in the census figures used to apportion representatives among the states. Part I argues that the framers intended to allocate representation among the states based on a number of considerations, including wealth, and chose total population within the territory of each state as the best measure of those considerations. Part II contends that the requirement of individual equality in voting rights does not apply to interstate comparisons of voting power. Rather, a specific structural agreement reached by the states as sovereign …

The Courts And The 1980 Census Challenges: Tailoring Rights To Fit Remedies, David B. Tachau

University of Michigan Journal of Law Reform

This Note thus presents a vivid illustration of how the recognition of legal rights sometimes may depend wholly upon the efficacy of awarding relief. Parts I and II survey the 1980 census challenges and explore whether the 1980 litigants presented sound grievances. Part III argues that the 1980 census challengers may have failed because the reviewing courts could envision no feasible remedies for their injuries, and not because the challengers presented flawed legal and constitutional arguments. Finally, part IV criticizes the courts for dismissing the census challenges without confronting or acknowledging the gravity of the constitutional injuries threatened by census …

The Aftermath Of Serrano: The Strict Scrutiny Approach And The Viability Of Property Tax Financing For Public Educational Systems, Randall C. Rolfe

Villanova Law Review

No abstract provided.

Book Reviews, Francis X. Beytagh, Jr., Robert L. Carter, William E. Miller, Judge

Vanderbilt Law Review

Books Reviewed:

The Supreme Court and the Idea of Progress

by Alexander M. Bickel

New York: Harper & Row, 1970. Pp. xii, 210. $6.50.

Politics, the Constitution and the Warren Court

By Philip B. Kurland Chicago

University of Chicago Press, 1970. Pp. xxv, 222.$9.75.

Reviewer: Francis X. Beytagh, Jr.

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Books Reviewed:

Politics of Southern Equality: Law and Social Change in a Mississippi County

By Frederick M. Wirt

Chicago: Aldine Publishing Co., 1970. Pp. 335. $10.00.

reviewer: Robert L. Carter

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The Apportionment Cases

By Richard C. Cortner Knoxville: University of Tennessee Press, 1970. Pp. ix. 283. $10.00.

reviewer William …

Court, Congress, And Reapportionment, Robert B. Mckay

Michigan Law Review

In the United States, governmental power is divided vertically between nation and states and horizontally, at the national level, among the executive, legislative, and judicial branches. The Constitution leaves the lines of demarcation deliberately imprecise. Thus, from the beginning it was easy to predict that among those holders of power there would be tension (at least), conflict (probably), or total collapse (a possibility). The miracle of the American governmental system, with just this complexity and lack of definition, is the fact of its survival. It is not at all surprising that there have been a number of crises, some of …

Political Thickets And Crazy Quilts: Reapportionment And Equal Protection, Robert B. Mckay

Michigan Law Review

If asked to identify the two most important cases decided by the Supreme Court of the United States in the twentieth century, informed observers would be likely to name, in whichever order, Brown v. Board of Education and Baker v. Carr.

Legislative Apportionment And Representative Government: The Meaning Of Baker V. Carr, Jo Desha Lucas

Michigan Law Review

In three recent cases the Supreme Court has reopened the question of the extent to which federal courts will review the general fairness of state schemes of legislative apportionment. It is a question on which the Court has had nothing to say for over a decade, leaving the bar to patch together the current state of the law from the outcome of cases disposed of without opinion considered against a backdrop of language used in earlier decisions.

Constitutional Law-State Taxation Of Gross Receipts From Interstate Commerce, John C. Walker

Michigan Law Review

A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing business within the state. The State Tax Commission construed this statute as applicable to the total receipts of petitioner derived from transporting passengers for hire from a point within New York to another point within the same state over a route which passed through New Jersey and Pennsylvania. The state courts affirmed the determination of the commission, and the petitioner appealed. Held, reversed and remanded. The transportation was interstate, and an unapportioned tax on the gross receipts derived therefrom was …

Taxation - State Income Tax On Interstate Railway - Constitutionality

Michigan Law Review

The plaintiff railway, doing local and interstate business, brought suit to recover payment made under a state net income tax measured by the difference between gross operating revenues for the whole business proportioned by the ratio of track mileage within and outside the state and operating expenses similarly proportioned. Held, such a formula for taxing the local income of a concern doing both intrastate and interstate business was not on its face invalid and the mere showing that the plaintiff's local costs were higher than the system average without also showing that intrastate revenues were not correspondingly greater did …