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Full-Text Articles in Law
Taxation, Compensation, And Judicial Independence, Jonathan L. Entin, Erik M. Jensen
Taxation, Compensation, And Judicial Independence, Jonathan L. Entin, Erik M. Jensen
Faculty Publications
Article III of the Constitution seeks to protect judicial independence, partly through a guarantee of life tenure and partly through a clause that prohibits the diminution of judges' "compensation". The Compensation Clause does not address the subject of taxation, but it has always been understood to affect the federal government's taxing power. This article examines the framing of the Compensation Clause, some nineteenth-century detours that are inconsistent with the original understanding of the Clause, and the Supreme Court's jurisprudence on taxation of judges under the Clause. The article critically analyzes the Court's most recent case on the subject, United States …
Taxation, Compensation, And Judicial Independence: Hatter V. United States, Jonathan L. Entin, Erik M. Jensen
Taxation, Compensation, And Judicial Independence: Hatter V. United States, Jonathan L. Entin, Erik M. Jensen
Faculty Publications
Article III of the Constitution seeks to protect judicial independence, partly through a guarantee of life tenure and partly through a clause that prohibits the diminution of judges' "compensation". The Compensation Clause does not address the subject of taxation, but it has always been understood to affect the federal government's taxing power. This article examines the framing of the Compensation Clause, some nineteenth-century detours that are inconsistent with the original understanding of the Clause, and the Supreme Court's jurisprudence on taxation of judges under the Clause. The article critically analyzes the Court's most recent case on the subject, United States …
United States V. Hatter And The Taxation Of Federal Judges, Jonathan L. Entin, Erik M. Jensen
United States V. Hatter And The Taxation Of Federal Judges, Jonathan L. Entin, Erik M. Jensen
Faculty Publications
Does the constitutional requirement that the "compensation" of federal judges "not be diminished during their Continuance in office" preclude Congress from subjecting sitting judges to the social security taxes from which they had previously been exempt? In Hatter v. United States, the Federal Circuit ruled for judges claiming such an exemption, and, after the Supreme Court granted cert, the authors wrote the first of these two articles, arguing why, for a multitude of reasons, the Supreme Court should reverse and make it clear that judges may constitutionally be subject to a tax of general application. After the Supreme Court held …
Introduction: “Atrocious Judges” And “Odious” Courts Revisited, Robert N. Strassfeld
Introduction: “Atrocious Judges” And “Odious” Courts Revisited, Robert N. Strassfeld
Faculty Publications
Introduction to the symposium "Judicial Independence and Judicial Accountability: Searching for the Right Baalance," Cleveland, Ohio.