Law Commons^™

Reply Brief Of Edward A. And Doris Zelinsky In The New York Tax Appeals Tribunal, Edward A. Zelinsky, Doris Zelinsky

Amicus Briefs

Three reasons of state law independently compel a refund of the New York income tax Professor Edward A. Zelinsky paid on the Cardozo Law School salary Professor Zelinsky earned during the COVID period from March 15, 2020 through December 31, 2020. That salary was not New York source income because Professor Zelinsky earned that COVID period salary at his home in Connecticut “wholly without” New York’s borders. 20 N.Y.C.R.R. § 132.4(b). In addition, New York’s “convenience of the employer” rule does not apply to that COVID period salary because Professor Zelinsky’s remote work at home was for Cardozo’s necessity rather …

Rethinking Eisner V. Macomber, And The Future Of Structural Tax Reform, Alex Zhang

Faculty Articles

In June 2023, the Supreme Court granted the petition for a writ of certiorari in Moore v. United States, ostensibly a challenge to an obscure provision of the 2017 tax legislation. Moore’s real target is the constitutionality of federal wealth and accrual taxation, which policymakers have proposed to combat record inequality and raise revenue for social-welfare reform. At the center of the doctrinal dispute in Moore is a century-old case, Eisner v. Macomber, on which the Moore petitioners and other commentators have relied to argue that Congress has no power to tax wealth or unrealized gains—e.g., appreciation …

Reply Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky

Amicus Briefs

The Division’s Brief confirms that the Tribunal should rule for the taxpayers, Edward A. and Doris Zelinsky Perhaps most egregiously, the Division disparages binding factual stipulations to which the parties agreed at the outset of this litigation. These stipulations confirm that, from March 15, 2020 through December 31, 2020 (“the COVID period”), Professor Zelinsky had no New York office or classroom available to him. Consequently, Professor Zelinsky taught his classes and met with students exclusively on zoom from his Connecticut home. He did not step foot in New York for this nine and one-half month period.

The stipulated facts lead …

Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky

Amicus Briefs

As a matter of state law, New York’s own regulations and case law do not permit taxation of Professor Zelinsky’s income earned at home in Connecticut for the COVID-19 period starting on March 15, 2020. Even if New York law permitted the taxation of Professor Zelinsky’s Cardozo salary during this COVID-19 period, as a matter of federal constitutional law, the Due Process and dormant Commerce Clauses do not permit New York’s taxation of this salary earned in Connecticut. In addition, Zelinsky v. Tax Appeals Tribunal, 1 N.Y. 3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), does not apply to …

Taxation And The Constitution, Reconsidered, John R. Brooks, David Gamage

Faculty Scholarship

Our current income tax is unable to address growing concentrations of financial wealth and resulting economic inequality. But reforms to address these problems—such as a wealth tax or an income tax on unrealized capital gains—are stymied by fears of unconstitutionality. The basic claim is that wealth taxes and similar reforms are “direct taxes” under the Apportionment Clauses of the Constitution, and since apportionment is not feasible, these taxes are impossible. But this claim is wrong.

This Article shows that there is in fact a long history of federal taxes similar to wealth taxes—both apportioned and uniform—and a well-developed constitutional tax …

Taxation And The Constitution, Reconsidered, David Gamage, John R. Brooks

Faculty Publications

Our current income tax is unable to address growing concentrations of financial wealth and resulting economic inequality. But reforms to address these problems—such as a wealth tax or an income tax on unrealized capital gains—are stymied by fears of unconstitutionality. The basic claim is that wealth taxes and similar reforms are “direct taxes” under the Apportionment Clauses of the Constitution, and since apportionment is not feasible, these taxes are impossible. But this claim is wrong.

This Article shows that there is in fact a long history of federal taxes similar to wealth taxes—both apportioned and uniform—and a well-developed constitutional tax …

Law School News: Logan To Serve As Adviser On Restatement Third Of Torts 11-07-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.

S19rs Sgb No. 5 (Graduate School Apportionment), Jordan Landry, Alaysia Johnson

Student Senate Enrolled Legislation

A BILL

To Amend the Student Government Constitution Regarding the Apportionment of Student Senate Seats to the Graduate School

The Surveillance Gap: The Harms Of Extreme Privacy And Data Marginalization, Michele Gilman, Rebecca Green

Faculty Publications

We live in an age of unprecedented surveillance, enhanced by modern technology, prompting some to suggest that privacy is dead. Previous scholarship suggests that no subset of the population feels this phenomenon more than marginalized communities. Those who rely on public benefits, for example, must turn over personal information and submit to government surveillance far more routinely than wealthier citizens who enjoy greater opportunity to protect their privacy and the ready funds to secure it. This article illuminates the other end of the spectrum, arguing that many individuals who may value government and nonprofit services and legal protections fail to …

Is Groton The Next "Evenwel"?, Paul H. Edelman

Vanderbilt Law School Faculty Publications

In Evenwel v Abbott the Supreme Court left open the question of whether states could employ population measures other than total population as a basis for drawing representative districts so as to meet the requirement of ``one person- one vote'' (OPOV). It was thought that there was little prospect of resolving this question soon as no appropriate instances of such behavior was known. That belief was mistaken. In this note I report on the Town of Groton, Connecticut which uses registered voting data to apportion seats in its Representative Town Meeting, and has done so since its incorporation in 1957. …

The Enigma Of Wynne, Edward A. Zelinsky

Articles

The five-justice Wynne majority used that case to make a major statement about the dormant Commerce Clause. In many respects, Wynne is an enigma that perpetuates an inherent problem of the Courts dormant Commerce Clause doctrine: the Court declares some ill-defined taxes as unconstitutionally discriminatory because they encourage in-state investment, while other economically equivalent taxes and government programs that similarly encourage intrastate economic activity are apparently acceptable under the dormant Commerce Clause.

Wynne is thus more important than the immediate situation it addresses, and will have consequences beyond the immediate circumstances it addresses. A decision as enigmatic as it is …

Apportionment Of Damages For Contributory Negligence: A Fixed Or Discretionary Approach, James Goudkamp

Faculty of Law, Humanities and the Arts - Papers (Archive)

In most of the common-law world, legislation provides for damages to be apportioned where the claimant is guilty of contributory negligence. This legislation gives judges considerable latitude to determine the extent to which damages should be diminished for contributory negligence. It imposes what will be called a system of 'discretionary appor- tionment'. This paper draws attention to the fact that, although most common-law juris- dictions are, by virtue of their apportionment legislation, in the thrall of the paradigm of discretionary apportionment, there are many, varied departures from this paradigm. This paper classifies these departures (which will be called 'fixed apportionment …

Section 3: Civil Rights, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Did The Sixteenth Amendment Ever Matter? Does It Matter Today?, Erik M. Jensen

Faculty Publications

This article, prepared for a symposium on the centennial of the ratification of the Sixteenth Amendment, argues that the Amendment was legally and politically necessary in 1913, if there was going to be a modern income tax, and that it remains significant today. The Amendment provides that “taxes on incomes” need not be apportioned among the states on the basis of population, as would otherwise be required for direct taxes. An apportioned income tax would be an absurdity, and, if there were no Amendment, Congress could not enact an unapportioned tax on income from property, the sort of tax that …

Partial Final Judgment And Decree Of The Water Rights Of The Navajo Nation, 11th Judicial District Court, San Juan County, New Mexico

Native American Water Rights Settlement Project

Partial Final Decree of the Water Rights of the Navajo Nation: Parties: Navajo Nation, NM, New Mexico, USA, United States.

Contents:

1. Jurisdiction, p.2; 2. Reserved Rights to the Use of Water p.2; 3. Reserved Rights for Specified Surface Water Diversions p.2, including a) Navajo Indian Irrigation Project, p.3, b) Navajo-Gallup Water Supply Project, p.3; c) Animas-La Plata Project, p.4; d) Municipal and Domestic Uses, p.4; e) Hogback-Cudei Irrigation Project, p.4; f) Fruitland-Cambridge Irrigation Project p.5; 4. Supplemental Carriage Water, p.6; 5. Conditions, p.7; 6. Diversions for Navajo-Gallup Project Uses in Arizona, p.17; 7. Groundwater Rights, p.18; 8. Hydrographic Survey …

Apportionment Of Dual-Purpose Expenses, Nicholas Augustinos

Law Papers and Journal Articles

This article examines a particular type of dual-purpose expense - one which can be linked both to the derivation of assessable income and to the generation of a private benefit. On what basis should a taxpayer be able to claim a deduction for such an expense? Significant difficulty and uncertainty underlie the apportionment process that is applied to such an expense by the courts, the Administrative Appeals Tribunal and the Australian Taxation Office. The process provides little practical guidance to taxpayers on how to apportion dual-purpose expenses. In addition, a tension exists between the apportionment process and the threshold issue …

Instrumentalist And Holmesian Voices In The Rhetoric Of Reapportionment: The Opinions Of Justices Brennan And Frankfurter In Baker V. Carr, Carlo A. Pedrioli

Faculty Scholarship

In his autobiography, Chief Justice Earl Warren described Baker v.Carr as “the most important case of [his] tenure on the Court.” Following Brown v. Board of Education by eight years, Baker was the second “blockbuster” case of the Warren Court. Warren felt that, if the progeny of Baker had preceded Brown, Brown would have been unnecessary. As with other major Supreme Court cases, Baker featured rhetoric from highly influential justices, two of whom in this case were Justice William Brennan and Justice Felix Frankfurter. Justice Brennan would write the groundbreaking opinion for the Court that would be part of “the …

Who Owes How Much? Developments In Apportionment And Joint And Several Liability Under O.C.G.A. § 51-12-33, Thomas A. Eaton

Scholarly Works

Without question, O.C.G.A. 51-12-13 as construed in McReynolds and Couch ushers in a new era in Georgia tort law. It topples the old regime in which multiple tortfeasors were held jointly liable when their combined acts of negligence injured an innocent plaintiff. The new regime is one of apportionment and liability limited to one's personal share of fault. Fault may be apportioned when it previously could not. It may be apportioned to those who are immune, to those who are unknown, and even to those who intentionally injure an innocent plaintiff. The practical consequence of this regime change is to …

The Individual Mandate And The Taxing Power, Erik M. Jensen

Faculty Publications

This article, prepared for a symposium at the Salmon P. Chase College of Law, Northern Kentucky University, considers whether the Taxing Clause provides an alternative constitutional basis, as some have recently argued, for the individual mandate in the Patient Protection and Affordable Care Act of 21 - the requirement, going into effect in 214, that most individuals acquire satisfactory health insurance or pay a penalty. The article concludes that the Taxing Clause arguments are misguided. At best, the Clause can provide authority for the penalty, not for the mandate as a whole. Furthermore, the article questions whether the penalty will …

Materials For Presentation: The Disappearing Colorado River, Lawrence J. Macdonnell

Navigating the Future of the Colorado River (Martz Summer Conference, June 8-10)

7 pages.

"Western Economics Forum, Fall 2010"

Supplemental Partial Final Decree Of The Water Rights Of The Navajo Nation, 11th Judicial District, San Juan County, State Of New Mexico

Native American Water Rights Settlement Project

Supplemental Partial Final Decree of the Water Rights of the Navajo Nation: Parties: Navajo Nation, NM, New Mexico, USA, United States.

Contents:

1. Jurisdiction, p.2; 2. Supplemental Decree, p.2; 3. Reserved Rights, p.2, including a) Livestock Water Use, p.4, b) Irrigation Water Use, p.6; 4. Water Rights Acquired under State Law, p.18; 5. Depletion Limits, p.22; 6. Allottees, p.24; 7. Limitations, p.24; 8. Disclaimers, p.27; 9. Jurisdiction after Entry of Decree, p.26; 10. Metering of Water Uses, p.26; 11. Records of Water Use, p.28; 12. Administration, p.32. [Source: https://sjrbadjudication.nmcourts.gov/navajo-inter-se-ab-07-1.aspx]

Slides: Oil Shale Water Needs, State Water Planning And The Colorado River Compact, Daniel R. Birch

The Promise and Peril of Oil Shale Development (February 5)

Presenter: Daniel R. Birch, Deputy General Manager & Chief Engineer, Colorado River District

17 slides

A Comment On Unification, Grayson M.P. Mccouch

UF Law Faculty Publications

This Article discusses recent proposals aimed at unifying the law of wills and nonprobate transfers. The author notes that default rules of construction present the strongest case for unification, but contends that distinctions between wills and nonprobate transfers remain important in the areas of formalities and restrictions affecting third-party rights. The author concludes that the policy goal should be to allow wills and nonprobate transfers to operate smoothly as complementary methods of deathtime wealth transmission.

Rethinking Tax Nexus And Apportionment: Voice, Exit, And The Dormant Commerce Clause, Edward A. Zelinsky

Articles

The dormant Commerce Clause concept of tax nexus is best understood as a rough, but serviceable, proxy for the taxpayer's standing in the political process. This perspective leads me to defend Quill Corporation v. North Dakota and the much maligned physical presence test for tax nexus. As a matter of legislative policy, the critics of this test may be correct. However, as a matter of constitutional law, the courts should adhere to an expanded physical presence standard as Congress crafts for the long term broader nexus rules based on economic presence. Taxation is an inherently and irreducibly political matter. An …

What Is "Fair" Partisan Representation, And How Can It Be Constitutionalized? The Case For A Return To Fixed Election Districts, James A. Gardner

Journal Articles

A recent outpouring of public and academic criticism of gerrymandering raises difficult questions about when and under what circumstances the representation of political parties and their supporters can be considered fair. The difficulty is not, as Justice Kennedy recently suggested, that we lack consensual standards for evaluating the fairness of partisan representation. Such standards exist, but they tend to be subverted by the use of territorial districts. This occurs routinely because party and territory are conflicting and for the most part incommensurable principles upon which to found a system of legislative representation. The real question raised by gerrymandering is therefore …

Getting The Math Right, Paul H. Edelman

Vanderbilt Law School Faculty Publications

Over the last 40 years of one person, one vote jurisprudence, the Supreme Court has distilled a stable and predictable test for resolving the basic numerical issue in equal representation: how much population difference between districts is permissible? Yet there remains one area of representation into which the Court has refused to venture: apportionment of Congress. In its only opinion on the mechanics of the decennial of apportionment, the Court deferred to Congress. It deferred because, unlike districting, it could not find a single workable measure for apportionment. But the reason it could not find such a measure was that …

Foreword: Representation Without Party: Lessons From State Constitutional Attempts To Control Gerrymandering, James A. Gardner

Journal Articles

Since the founding, all gerrymandering of election districts, at both the state and congressional levels, has been accomplished by state actors operating almost exclusively under state law. State constitutions have often served as a first line of defense against publicly disfavored practices, and the treatment of gerrymandering is no exception. The state constitutional record reveals a gradual introduction, diffusion, and evolution of a wide variety of provisions intended to control gerrymandering, including requirements of contiguity, compactness, respect for local political boundaries, and preservation of communities of interest, among others. Indeed, such provisions have been validated by the U.S. Supreme Court …

The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn

Articles

Editors' Synopsis: This Article describes the significant sections of the 2003 Uniform Estate Tax Apportionment Act (the "2003 Uniform Act'). The Article explains the purpose and operation of the 2003 Uniform Act's various sections and notes some of the differences between the 2003 Uniform Act and its prior version.

Pick A Number, Any Number: State Representation In Congress After The 2000 Census, Paul H. Edelman, Suzanna Sherry

Vanderbilt Law School Faculty Publications

In this essay, Professors Edelman and Sherry explain the mathematics behind the allocation of congressional seats to each state, and survey the different methods of allocation that Congress has used over the years. Using 2000 census figures, they calculate each state's allocation under five different methods, and discuss the advantages and disadvantages of the various methods.

Doing Our Politics In Court: Gerrymandering, "Fair Representation" And An Exegesis Into The Judicial Role, Luis Fuentes-Rohwer

Articles by Maurer Faculty

No abstract provided.