Tax Law Commons^™

Commerce Clause Restraints On State Taxation: Purposeful Economic Protectionism And Beyond, Walter Hellerstein

Scholarly Works

Few questions in recent years have spawned as much controversy and as little academic interest as the scope of commerce clause restraints on state tax power. The Supreme Court has handed down an extraordinary number of significant decisions addressed to the limitations the commerce clause imposes on state taxation. Yet these decisions have barely caught the eye of the nation's leading law reviews or constitutional scholars. Even those observers who have recognized the Court's renaissance of interest in the dormant commerce clause have largely confined their attention to state regulation, as distinguished from state taxation, of interstate commerce. If there …

Case Digest, Law Review Staff

Vanderbilt Journal of Transnational Law

Neither Private Refugee Assistance Agency Nor its Members have Standing to Contest U.S. Interdiction of Foreign Vessels on High Seas Carrying Undocumented Aliens Haitian Refugee Center v. Gracey, No. 85-5258, slip op. (D.C. Cir. Jan. 9, 1987).

Separation of Citizen Children from Illegal Alien Parents Should be Considered when Determining Extreme Hardship Deportation Proceedings -Cerillo-Perez v. INS, 55 U.S.L.W.2457 (9th Cir. 1987).

California State Court's Exercise of Personal Jurisdiction over Japanese Manufacturer to Indemnify Taiwanese Company is Unreasonable and Unfair in Violation of Due Process. Asahi Metal Industry Co. v. Superior Court of California, 107 S. Ct.1026 (1987).

Nondiscriminatory Ad …

Tefra And The Origination Clause: Taking The Oath Seriously, Thomas L. Jipping

Buffalo Law Review

No abstract provided.

Legal Perspectives On The Interstate Incidence And Shifting Of State And Local Taxes, Walter Hellerstein

Scholarly Works

Lawyers, especially constitutional lawyers, have long been concerned with the problems associated with the interstate incidence and shifting of state and local taxes. The Constitution has frequently been invoked as a restraint on the states' power to levy taxes on persons, property, or activities outside their borders. Yet the lawyer's view of tax incidence embodied in these constitutional disputes often bears little resemblance to the economist's. In recent years, however, lawyers have sought to import economic concepts of shifting and incidence into the legal analysis of the constitutional limitations on the states' power to export tax burdens to residents of …

Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc

Articles, Book Chapters, & Popular Press

Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.

Montana V. Blackfeet Tribe Of Indians, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson

University of Arkansas at Little Rock Law Review

No abstract provided.

Taxation And Constitutional Law - The Internal Revenue Service Has The Power To Revoke The Tax-Exempt Status Of Private Schools Which Practice Racial Discrimination Due To Religious Belief, Since These Schools Are Not Charitable, And Revocation Does Not Violate The Free Exercise Or The Establishment Clauses Of The First Amendment, James R. Malone Jr.

Villanova Law Review (1956 - )

No abstract provided.

State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein

Scholarly Works

The first part of this Article, State Income Taxation of Multiurisdictional Corporations: Reflections on Mobil, Exxon, and H A 5076, did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARC0 and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a continuing if quixotic effort …

Commerce Clause V. Coal Severance Taxation, Wray Voegelin

West Virginia Law Review

No abstract provided.

Ramah Navajo School Board V. Bureau Of Revenue Of New Mexico, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Survey Of Developments In The Fourth Circuit: 1980

West Virginia Law Review

No abstract provided.

State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein

Scholarly Works

The state tax field is enjoying a renaissance of sorts. The Supreme Court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an out-pouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains.

Even the executive branch, which seldom intervenes in …

Maryland V. Louisiana, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Japan Line, Ltd. V. County Of Los Angeles - The Foreign Commerce Clause: An Economic Approach To The Negative Effects Of State Taxation, 13 J. Marshall L. Rev. 793 (1980), Marc W. Sargis

UIC Law Review

No abstract provided.

Recent Developments

American Indian Law Review

No abstract provided.

Hughes V. Oklahoma: The Court, The Commerce Clause, And State Control Of Natural Resources, Walter Hellerstein

Scholarly Works

The Supreme Court's recent Commerce Clause opinions reflect an apparent effort to rationalize and modernize the analytical framework for delineating the implied restraints that the Clause imposes on state legislation. In the state tax field, the Court has articulated a coherent set of criteria controlling the validity of state taxes on interstate commerce and has discarded doctrine inconsistent with these standards. In the state regulatory context, the Court has likewise enunciated meaningful decisional principles governing the constitutionality of state regulations affecting interstate commerce and has applied them without substantial concern for their impact on its precedents of an earlier era. …

Recent Decisions, Jamie S. Martin, Margaret H. Fiorillo, J. Andrew Hoyal, Ii

Vanderbilt Journal of Transnational Law

CONSTITUTIONAL LAW--COMMERCE CLAUSE--STATE TAX ON INSTRUMENTALITIES OF FOREIGN COMMERCE INVALID WHEN TAX RESULTS IN MULTIPLE TAXATION AND IMPAIRS FEDERAL UNIFORMITY IN REGULATION OF FOREIGN TRADE

Jamie S. Martin

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IMMIGRATION--LAWFUL UNRELINQUISHED DOMICILE--DEPORTABLE RESIDENT ALIEN MUST ACCUMULATE SEVEN YEARS OFLAWFUL DOMICILE SUBSEQUENT TO ADMISSION FOR PERMANENT RESIDENCE TO BE ELIGIBLE FOR DISCRETIONARY RELIEF

Margaret H. Fiorillo

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LONGSHOREMEN'S AND HARBOR WORKERS' COMPENSATION ACT--MANUFACTURER MAY SUE STEVEDORE FOR INDEMNIFICATION FROM LIABILITY ARISING OUT OF LONGSHOREMEN'S INJURIES--THEORY OF EQUITABLE CREDIT DOES NOT APPLY TO THE LHWCA

J. Andrew Hoyal, II

Recent Cases, Alan W. Duncan, Elton G. Snowden, William A. Holby, Joseph W. Gibbs

Vanderbilt Law Review

Constitutional Law -- Newsperson's Privilege - The First Amendment Guarantee of a Free Press Protects Against Compelled Disclosure of a Journalist's Exercise of Editorial Control and Judgment

Plaintiff, a former army officer who had achieved national prominence by claiming that his superiors ignored his reports of atrocities by American forces in Vietnam,' brought a libel suit against defendant television producer, reporter, and network for broadcasting a program that cast doubt upon plaintiff's allegations. Contending that defendant did not present available information corroborating plaintiff's claims, plaintiff sought discovery of the producer's beliefs, opinions, intent, and conclusions in preparing the program.

Alan …

Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson

Florida State University Law Review

Ad Valorem Taxation- RATIFICATION OF FLORIDA'S AD VALOREM TAX STRUCTURE: REJECTION OF AN EQUAL PROTECTION CHALLENGE.

State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein

Scholarly Works

The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …

State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein

Scholarly Works

The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …

Survey Of Developments In West Virginia Law: 1976

West Virginia Law Review

No abstract provided.

Taxpayer Rights In Noncustodial Irs Investigations After Beckwith V. United States, Curtis L. Christensen

University of Michigan Journal of Law Reform

The recent Supreme Court decision in Beckwith v. United States, holding that Miranda does not extend to noncustodial tax investigations, has important implications with respect to the News Release doctrine and the involuntary consent grounds considered in motions to suppress evidence. This article will examine Beckwith and its potential significance with respect to these other doctrines, discussing the factors which the IRS and the courts should consider in order to assure fair treatment of taxpayers during investigations.

Moe V. Confederated Salish & Kootenai Tribes Of The Flatland Reservation, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Recent Cases, Walter S. Weems, Mary M. Schaffner, Ronald G. Harris

Vanderbilt Law Review

Constitutional Law-State and Local Tax-- Nondiscriminatory Ad Valorem Property Tax on Imports Stored in Warehouse Pending Sale Is Not Prohibited by Import-Export Clause

The framers of the Constitution enacted the import-export clause with the apparent intent that it remedy shortcomings of the Articles of Confederation and achieve specified national goals. Since the Articles of Confederation allowed individual states to regulate commerce as they saw fit, the seaboard stales, through whose ports goods in foreign commerce had to pass, were able to impose duties on imports destined for inland states. One reason for the import-export clause was to preserve harmony among …

The Constitutionality Of The Multistate Tax Compact, Robert M. White

Vanderbilt Law Review

It is now firmly established that states have the constitutional power to tax multistate businesses on net income reasonably attributable to activity within the taxing state. Within this legal frame-work, limited only by Public Law 86-272, the states have fashioned separate and diverse rules for the taxation of multistate corporations.'The recently formed Multistate Tax Compact provides an efficient alternative to both the present disarray of state statutes and possible federal regulation of interstate taxation. The principal purposes of the Compact are to establish uniform rules for determining state tax liabilities of multistate taxpayers, to eliminate ineffective tax administration and the …

Fisher V. United States, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein

Scholarly Works

With respect to the taxation of personal income, it was plain by 1940 that states were constitutionally free to tax residents on all personal income wherever earned and nonresidents on personal income earned within the state, even though these two principles, taken together, meant that an individual's income might be subject to double-taxation by different states. The Supreme Court, after toying with the idea for a decade, finally rejected the invitation to forge the due process clause into a tool for preventing multiple taxation and reverted to the ruling law of an earlier era that left the solution of such …

Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr.

West Virginia Law Review

No abstract provided.