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