Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
The Unconstitutionality Of Eliminating Estate And Gift Taxes, James G. Wilson
The Unconstitutionality Of Eliminating Estate And Gift Taxes, James G. Wilson
Law Faculty Articles and Essays
The recent proposal to eliminate estate and gift taxes is not only immoral and a poor allocation of resources, but also is unconstitutional. Irrespective of their ideology, virtually all American lawyers will initially dismiss this accusation as frivolous because it conflicts with their tradition of equating conceptions of "constitutionality" with United States Supreme Court opinions. The Court has long been highly deferential to Congress in federal tax law cases. It is inconceivable that the current Court would find anything "irrational" in a facially neutral law eliminating all estate and gift taxes. Indeed, if I sat on that bench, I would …
The Tax Court, Article Iii, And The Proposal Advanced By The Federal Courts Study Committee: A Study In Applied Constitutional Theory, Deborah A. Geier
The Tax Court, Article Iii, And The Proposal Advanced By The Federal Courts Study Committee: A Study In Applied Constitutional Theory, Deborah A. Geier
Law Faculty Articles and Essays
Spurred by the report issued by the Federal Courts Study Committee, this article explores the constitutionality of the Tax Court as an Article I court.