Law Commons^™

Brief Of Tax Law Professors As Amici Curiae In Support Of Petitioner, Edward A. Zelinsky

Faculty Amicus Briefs

Amici are professors of tax law at universities across the United States. As scholars and teachers, they have considered the doctrinal roots and practical consequences of judicial limits on state and local taxation. Amici join this brief solely on their own behalf and not as representatives of their universities. A full list of amici appears in the Appendix to this brief.

Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness

Law Faculty Publications

As the Internet has increased the ease and amount of interstate transactions, the states have struggled to require “remote vendors” — vendors without a physical presence in the taxing state — to collect or pay taxes. The states are attempting to overcome these struggles by lowering Commerce Clause limitations on their jurisdiction to tax, but meaningful limitations on such jurisdiction imposed by the Due Process Clause await the states. The Due Process Clause requires that state actions be fundamentally fair, and, to meet this standard, a state must provide a person with a benefit and the person must indicate acceptance …

Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner, Edward A. Zelinsky

Faculty Amicus Briefs

Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The names and affiliations (for identification purposes only) of amici are included in an addendum to this brief. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair and efficient state tax systems. No decision of this Court has had more effect on state sales and use tax systems than Quill Corporation v. North Dakota. We believe …

Court Of Appeals Of New York, Harner V. County Of Tioga, Gerald C. Waters Jr.

Touro Law Review

No abstract provided.

Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr.

James J. Kelly Jr.

The foreclosure of property tax liens performs an essential economic function by reconnecting underutilized properties to the real estate market. To clear title in an efficient and just manner, local jurisdictions foreclosing on tax liens require clear, balanced procedures for the provision of notice to affected parties. In its 2006 decision in Jones v. Flowers, the U.S. Supreme Court found that the foreclosing jurisdiction's lack of direct follow-up on returned notice mailings denied the addressee due process because the foreclosing party did not take steps that would be chosen by one desirous of actually informing the property owner. In subjecting …

The Tax Code As Nationality Law, Michael S. Kirsch

Michael Kirsch

This article questions the frequently-asserted axiom that Congress's taxing power knows no bounds. It does so in the context of recently-enacted legislation that creates a special definition of citizenship that applies only for tax purposes. Historically, a person was treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) if, and only if, she was a citizen under the nationality law. As a result of the new statute, in certain circumstances a person might be treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) for years or …

Practicalities And Peculiarities: The Heightened Due Process Standard For Notice Under Jones V. Flower, Emily Riley

Journal of the National Association of Administrative Law Judiciary

No abstract provided.

Delinquent And Non-Entered Lands And Due Process, John W. Fisher Ii

West Virginia Law Review

No abstract provided.

Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr.

Journal Articles

The foreclosure of property tax liens performs an essential economic function by reconnecting underutilized properties to the real estate market. To clear title in an efficient and just manner, local jurisdictions foreclosing on tax liens require clear, balanced procedures for the provision of notice to affected parties. In its 2006 decision in Jones v. Flowers, the U.S. Supreme Court found that the foreclosing jurisdiction's lack of direct follow-up on returned notice mailings denied the addressee due process because the foreclosing party did not take steps that would be chosen by one desirous of actually informing the property owner. In subjecting …

The Tax Code As Nationality Law, Michael S. Kirsch

Journal Articles

This article questions the frequently-asserted axiom that Congress's taxing power knows no bounds. It does so in the context of recently-enacted legislation that creates a special definition of citizenship that applies only for tax purposes. Historically, a person was treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) if, and only if, she was a citizen under the nationality law. As a result of the new statute, in certain circumstances a person might be treated as a citizen for tax purposes (and therefore taxed on her worldwide income and estate) for years or …

Why Repeal Of The Death Tax Means The Second Demise Of Substantive Due Process, Paul E. Mcgreal

San Diego Law Review

Death and taxes. For the first two centuries of American democracy, the former has been the province of Providence, the latter the concern of Congress. Congress has focused on the Internal Revenue Code, leaving death to the aging process, human folly, religion, and Darwinian forces. In a stunning power grab, Congress recently upset this order, asserting control over both domains. No longer satisfied to allow life to run its

course, Congress has sought to hasten accrual of the Death Tax. simply, Congress has sanctioned the killing of rich Baby Boomers.

State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz

Touro Law Review

No abstract provided.

Equal Protection

Touro Law Review

No abstract provided.

Case Digest, Law Review Staff

Vanderbilt Journal of Transnational Law

Neither Private Refugee Assistance Agency Nor its Members have Standing to Contest U.S. Interdiction of Foreign Vessels on High Seas Carrying Undocumented Aliens Haitian Refugee Center v. Gracey, No. 85-5258, slip op. (D.C. Cir. Jan. 9, 1987).

Separation of Citizen Children from Illegal Alien Parents Should be Considered when Determining Extreme Hardship Deportation Proceedings -Cerillo-Perez v. INS, 55 U.S.L.W.2457 (9th Cir. 1987).

California State Court's Exercise of Personal Jurisdiction over Japanese Manufacturer to Indemnify Taiwanese Company is Unreasonable and Unfair in Violation of Due Process. Asahi Metal Industry Co. v. Superior Court of California, 107 S. Ct.1026 (1987).

Nondiscriminatory Ad …

Collection Of The Use Tax On Out-Of-State Mail-Order Sales, Paul J. Hartman

Vanderbilt Law Review

The states' inability to collect taxes on out-of-state mail-order sales constitutes a major fiscal problem. The federal government's Advisory Commission on Intergovernmental Relations estimates that states are losing as much as 1.5 billion dollars each year in unpaid out-of-state mail-order purchase taxes.'

In addition to raising revenue, the compensating use tax serves two purposes: (1) The use tax helps local sellers to compete with retail dealers in other states who are subject to a lesser tax burden;and (2) the use tax avoids the likelihood of draining the taxing state's revenue by removing buyers' incentive or temptation to go bargain hunting …

State Taxation Of Foreign Source Income Through Worldwide Combined Reporting, Thomas C. Pearson

Vanderbilt Journal of Transnational Law

The primary alternative to worldwide combined reporting is the method used by the United States Government--the arm's length method of taxing foreign source income. Following the explanation of the arm's length method, this Note will outline briefly the due process and commerce clause limitations on a state's jurisdiction to tax and will describe the methods states have chosen to apportion the business income of a unitary business in order to comply with the commerce clause. The impact of worldwide combined reporting depends upon the apportionment formula adopted by the state and the state's definition of the terms "unitary business" and …

Federal Limitations On State And Local Taxation, William R. Anderson

Vanderbilt Law Review

Federal Limitations on State and Local Taxation presents a central question about how usefully and how legitimately courts have dealt with the issues of state taxing powers. The United States Supreme Court has assumed a role as the principal architect of this component of federalism. State legislatures and tax officials have, of course, played roles, but they have always operated under the shadow of judicial doctrine. While Congress has not been wholly inactive, its role has been derivative, interstitial, and hesitant. Perhaps Congress' fact-finding role has been larger than its legislative role.'

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Publications

No abstract provided.

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 …

Legislation, Law Review Staff

Vanderbilt Law Review

An examination of the current status of state net income taxation on interstate business logically begins with the decision in Northwestern Portland Cement Co. v. Minnesota and its companion case Williams v. Stockham Valves & Fitting, Inc.' There the United States Supreme Court held that an apportioned, nondiscriminatory excise tax imposed by a state on the net income of a foreign corporation does not violate either the due process clause or the commerce clause of the federal constitution, even though the income is derived solely from interstate commerce. Mr. Justice Frankfurter, dissenting, warned that increased burdens of bookkeeping necessary to …

Due Process And The Tax Court, Daniel L. Ginsberg, Steven M. Stein

Kentucky Law Journal

No abstract provided.

Constitutional Law - Due Process - Collection Of State Use Tax From Nonresident Vendor, Jerome M. Salle

Michigan Law Review

Plaintiff, a Georgia corporation not qualified to do business in Florida, solicited orders for merchandise from Florida residents through independent brokers who forwarded the orders to plaintiff's Georgia office for acceptance. Plaintiff did not maintain any place of business in Florida nor have any regular employee or agent there. In a suit to enjoin the enforcement of a distress warrant issued upon plaintiff's failure to collect the Florida use tax, the chancellor denied relief and the Florida Supreme Court affirmed. On appeal to the United States Supreme Court, held, affirmed, one Justice dissenting. Enforcement of the statute requiring collection …

Constitutional Law - Due Process - Notice Required To Validate Tax Foreclosure Of Property Of Known Mental Incompetent, Frank M. Lacey S.Ed.

Michigan Law Review

On May 8, 1952, the town of Somers instituted an action to foreclose a number of tax liens. One of these was upon the property owned by a person known in the community to be a mental incompetent, but who had not yet been so certified by a court. Notice was given to the incompetent taxpayer in compliance with the statute by mail, posting, and publication. When she failed to answer within the prescribed period, foreclosure was entered and a deed to her property delivered to the town. Five days later she was declared a person of unsound mind, and …

State And Local Taxation -- 1956 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

As indicative of the growing importance to the bench and bar of state and local taxation, the Tennessee Supreme Court was called upon to decide three significant tax cases during the period covered by this survey article. During this period, objecting taxpayers spear-headed vigorous assaults against various privilege taxes on commerce and due process clause grounds.

Sales And Use Taxes As Affected By Federal Governmental Immunity, Milton P. Rice, R. Wayne Estes

Vanderbilt Law Review

Sales and use taxes, since their advent in the early 1930's as significant state revenue producing measures have, like all other state levies, found, themselves subject to certain restrictions imposed by the Constitution of the United States. While the constitutional inhibition of greatest significance for most persons subject to these taxes has probably been the one posed by the commerce clause, or its first cousin the due process clause, an obstacle of no mean proportion to the states has been one not expressly mentioned or even alluded to in the Federal Constitution,' yet this barrier is as much a part …

Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright

Michigan Law Review

Title examiners, and more particularly their clients, have long suffered from a controversy-limited almost exclusively to Michigan- involving the methods by which the United States Treasury Department could perfect general federal tax liens. The December 1952 issue of the Michigan Law Review carried an article by the present writer pointing up the irreconcilable difference which has existed for a quarter of a century between the type of record notice which the Treasury was willing to provide prospective bona fide purchasers et al., and the quite different and more demanding type which the Michigan Legislature insisted upon if the local offices …

Constitutional Law - Due Process - Enforced Collection Of State Use Tax From Nonresident Vendor, John Leddy S.Ed.

Michigan Law Review

Appellant is a Delaware corporation engaging in the retail furniture business in Delaware. It has no place of business in Maryland, nor does it solicit orders in that state. It does not accept mail or phone orders from Maryland, nor does it advertise in any Maryland publications. The only contacts which the appellant has with Maryland customers, aside from direct dealings at appellant's retail store, are occasional direct mail advertisements, which it sends to all of its customers wherever located, and deliveries of goods purchased by Maryland customers. These deliveries are either made by commercial carrier or by appellant's own …

Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop

Michigan Law Review

The defendant was indicted for a felony on charges of wilfully attempting to "evade or defeat'' federal income taxes based on his failure to report money allegedly received by him from "backers" of numbers games in exchange for political protection. On cross-examination he was questioned about certain payments made in the year following the ones on which the indictment was based. His attorney objected on the ground that the question was going to be the subject of another indictment against the defendant, and asked that the jury be dismissed while an argument was had upon the point of law raised. …

Taxation-Income Tax -Jurisdiction -Trusts - State Tax On Resident Beneficiary's Net Income From Trust Established And Administered By Non-Resident Trustee, Allan A. Rubin

Michigan Law Review

The state of Virginia imposed an income tax upon the income received by a resident of Virginia as beneficiary of a discretionary trust established and administered in New York by a resident of New York, which state had levied and collected an income tax on the entire income of the trust fund. Petitioner protested the payment of the Virginia tax, alleging the taking of property without due process of law and the denial of equal privileges in contravention of the Fourteenth Amendment of the Federal Constitution. Held, that the tax was valid, since it was ascertained by the beneficiary's …

Death Taxes On Completed Transfers Inter Vivos, Lorentz B. Knouff

Michigan Law Review

The subjection of transfers inter vivas to the death tax under each of the above categories has been based upon the proposition that, for a transfer inter vivas properly to be subject to the death tax, it must bear some reasonable relationship to transfers at death either by will or under the law relating to intestacy. This rule has been applied both in problems of statutory construction and in problems of constitutionality. The recent decision of the United States Supreme Court in Helvering v. Bullard seems to have abandoned this test for the inclusion of transfers inter vivas within the …