Law Commons^™

Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti

Book Chapters

This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law — exists between “mainstream” and “critical” tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives?

To capture and interrogate what often seems like a chasm …

Public Takings By The State For Private Use: A Maryland Case Study In Georges Creek Coal & Iron Company V. New Central Coal Company (1871-1874), Joshua T. Carback

Legal History Publications

This paper examines the legal controversy concerning New Central Company’s attempt to execute a public taking of the land of the Georges Creek Coal and Iron Company for its private use to build a railroad. This paper analyzes the significance of the case within the social, economic, and political context of the town of Lonaconing in Allegany County, Western Maryland, where the parties were situated. This paper also traces the procedural history of the case, including its appearance before the Allegany Circuit Court in 1872, and before the Maryland Court of Appeals in 1873 and 1874. Finally, this paper presents …