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Articles 1 - 12 of 12

Full-Text Articles in Law

Tom Delay: Popular Constitutionalist?, Neal Devins Jul 2006

Tom Delay: Popular Constitutionalist?, Neal Devins

Faculty Publications

No abstract provided.


United States V. Hatter And The Taxation Of Federal Judges, Jonathan L. Entin, Erik M. Jensen Feb 2006

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 ...


Unapportioned Direct-Consumption Taxes And The Sixteenth Amendment, Erik M. Jensen Feb 2006

Unapportioned Direct-Consumption Taxes And The Sixteenth Amendment, Erik M. Jensen

Faculty Publications

The point of this essay is simple: a direct-consumption tax like the Forbes-Armey-Hall-Rabushka flat tax or the Nunn-Domenici USA tax is not a "tax on incomes" within the meaning of the Sixteenth Amendment. As a result, such a tax would be constitutional only if it were apportioned among the states on the basis of population. And since these taxes would not be apportioned-how could they be and work as they are intended to work?-they would be unconstitutional.


Taxation And The Constitution: How To Read The Direct-Tax Clauses, Erik M. Jensen Jan 2006

Taxation And The Constitution: How To Read The Direct-Tax Clauses, Erik M. Jensen

Faculty Publications

This essay responds to Professor Bruce Ackerman, who had challenged the author's understanding of the Direct-Tax Clauses of the Constitution and the Sixteenth Amendment to that Constitution.


The Apportionment Of ‘Direct Taxes’: Are Consumption Taxes Constitutional?, Erik M. Jensen Jan 2006

The Apportionment Of ‘Direct Taxes’: Are Consumption Taxes Constitutional?, Erik M. Jensen

Faculty Publications

In debates about reorienting the American revenue system, nearly everyone assumes the Constitution is irrelevant. With few exceptions, the tax provisions in the original Constitution - particularly the direct-tax apportionment rule and the uniformity rule - have been interpreted to be paper tigers. And in only one major case has the Sixteenth Amendment, which excepts "taxes on incomes" from apportionment, been held to limit congressional power.

S Rejecting conventional wisdom, this Article argues that some consumption taxes would violate constitutional norms. The Article focuses on the requirement that “direct taxes” be apportioned among the states on the basis of population. From a ...


Break Up The Presidency? Governors, State Attorneys General, And Lessons From The Divided Executive, William P. Marshall Jan 2006

Break Up The Presidency? Governors, State Attorneys General, And Lessons From The Divided Executive, William P. Marshall

Faculty Publications

No abstract provided.


What's Old Is New Again, Symposium: The Role Of Judges In The 21st Century, Michael J. Gerhardt Jan 2006

What's Old Is New Again, Symposium: The Role Of Judges In The 21st Century, Michael J. Gerhardt

Faculty Publications

No abstract provided.


The Constitutional Significance Of Forgotten Presedents, Michael J. Gerhardt Jan 2006

The Constitutional Significance Of Forgotten Presedents, Michael J. Gerhardt

Faculty Publications

No abstract provided.


Super Precedent, Michael J. Gerhardt Jan 2006

Super Precedent, Michael J. Gerhardt

Faculty Publications

No abstract provided.


Why The Catholic Majority On The Supreme Court May Be Unconstitutional, Symposium On Catholicism And The Court, Michael J. Gerhardt Jan 2006

Why The Catholic Majority On The Supreme Court May Be Unconstitutional, Symposium On Catholicism And The Court, Michael J. Gerhardt

Faculty Publications

No abstract provided.


Davis V. Washington And Hammon V. Indiana: Beating Expectations, Robert P. Mosteller Jan 2006

Davis V. Washington And Hammon V. Indiana: Beating Expectations, Robert P. Mosteller

Faculty Publications

No abstract provided.


The Enumeration Of Rights: "Let Me Count The Ways", John V. Orth Jan 2006

The Enumeration Of Rights: "Let Me Count The Ways", John V. Orth

Faculty Publications

No abstract provided.