Law Commons^™

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.'

State Taxation Under The Commerce Clause: An Historical Perspective, Jerome R. Hellerstein

Vanderbilt Law Review

Although Congress has plenary power under the commerce clause to regulate state taxation of interstate commerce, that power remained virtually unexercised until 1959. As a consequence of the silence of Congress, the task of reconciling the competing interests of states, multistate businesses, and local businesses, and accommodating those interests to the needs of a national economy fell by default to the Supreme Court. The instrumentality available to the Court for dealing with the complex political, fiscal, and economic controversies inherent in state taxation of multistate business was the commerce clause (augmented by due process restrictions and,to a lesser extent, the …

Recent Cases, Law Review Staff

Vanderbilt Law Review

CONSTITUTIONAL LAW--DUE PROCESS--ADMINISTRATIVE AGENCY MAY DENY APPRISAL AND CONFRONTATION IN PURELY INVESTIGATIVE PROCEEDING

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CONSTITUTIONAL LAW--DUE PROCESS--STATE MAY DISCHARGE EMPLOYEE FOR FAILURE TO PERFORM STATUTORY DUTY TO ANSWER

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DAMAGES--REFUSAL TO INSTRUCT JURY TO CALCULATE LOSS OF EARNINGS ON THE BASIS OF NET INCOME AFTER TAXES

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EVIDENCE--ADVERSE SPOUSAL TESTIMONY--WIFE COMPELLED TO TESTIFY IN MANN ACT PROSECUTION

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FEDERAL PROCEDURE--CHANGE OF VENUE--TRANSFER OF CIVIL ACTION MUST BE TO DISTRICT HAVING STATUTORY VENUE

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FEDERAL TORT CLAIMS ACT--SUIT ALLOWED FOR NEGLIGENCE EVEN THOUGH ACCOMPANIED BY MISREPRESENTATION

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INSURANCE--FEDERAL TRADE COMMISSION--REGULATION BY STATE WHERE UNFAIR TRADE PRACTICE ORIGINATES DOES NOT OUST FTC …

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 …