Taxation-State and Local Commons^™

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

Michigan Law Review

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 …

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 …

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 …

The Negative Commerce Clause As A Restriction On State Regulation And Taxation: An Analysis In Terms Of Constitutional Structure, Robert A. Sedler

Law Faculty Research Publications

No abstract provided.

Constitutional Limitations On State Taxation Of Corporate Income From Multinational Corporations, Paul J. Hartman

Vanderbilt Law Review

This Article explores the Supreme Court's treatment, leading up to and including the Container decision, of state taxation of corporate income from multinational operations. Part II highlights the Court's development, prior to 1982, of the basic principles of federal limitations on the states' taxing powers that guided its decision in Container. Part III takes a more detailed look at two 1982 Supreme Court cases, ASARCO, Inc. v. Idaho State Tax Commission and F.W. Woolworth Co. v. Taxation and Revenue Department, in which the states suffered a setback in their efforts to extend the reach of their taxing powers over income …

Due Process And Commerce Clause Considerations Under The West Virginia Business And Occupation And Carrier Income Taxes--J.C. Penney To Milacron, Robert G. Lathrop

West Virginia Law Review

No abstract provided.

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

Michigan Law Review

The first part of this Article, State Income Taxation of Multijurisdictional Corporations: Reflections on Mobil, Exxon, and H.R. 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 ASARCO 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 to …

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 …

A Deferential Interpretation Of The Complete Auto Transit Test For Determining Whether A State Tax Unconstitutionally Burdens Interstate Commerce: Commonwealth Edison Co. V. Montana, Richard L. Musick

BYU Law Review

No abstract provided.

Constitutional Law - Commerce Clause - State Taxation Of Interstate Commerce - Supremacy Clause, Comfrey Scott Ickes

Duquesne Law Review

The United States Supreme Court has upheld the constitutionality of the Montana coal severance tax finding that it does not violate the Commerce Clause and that it is not inconsistent with federal legislation.

Commonwealth Edison Company v. Montana, 453 U.S. 609 (1981).

Federal Recent Developments

American Indian Law Review

No abstract provided.

Survey Of Developments In West Virginia Law: 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 …

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. …

The False Promise Of Homeowner Tax Relief, David W. Wilcox

Florida State University Law Review

No abstract provided.

Ad Valorem Taxation Of Leasehold Interests In Governmentally Owned Property, Bonnie Roberts

Florida State University Law Review

No abstract provided.

Defining A Fair Share: The Proposed Revision To Florida's Corporate Profits Tax, Miranda Franks, William Mcvey Smith

Florida State University Law Review

No abstract provided.

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.

Constitutional Law - Due Process - Notice By Publication Is Constitutionally Inadequate In Tax Sale Proceeding, Martin A. Geer

Scholarly Works

In 1976 the Michigan Supreme Court’s determined in Doe v. State that procedural due process requires an owner of a significant interest in real property to be given notice of the state’s foreclosure petition and a meaningful opportunity for a hearing which he may challenge the state’s claim that property taxes remain unpaid without legal justification. This casenote examines the existing legal precedent during the Doe v. State decision, the Michigan Supreme Court’s decision and analysis, and the legislature’s actions following the decision.

Recent Developments

American Indian Law Review

No abstract provided.

Recent Developments

American Indian Law Review

No abstract provided.

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

Michigan Law Review

The first section of this Article examines three recent cases, each addressed to a different constitutional limitation on the scope of state tax power, that may be read as signifying a new approach: Michelin Tire Corp. v. Wages, which concerned the import-export clause; United States v. County of Fresno, which concerned the supremacy clause; and Complete Auto Transit, Inc. v. Brady, which concerned the commerce clause. Section II considers the implications of these decisions and explores -the possibility that they share an underlying doctrinal unity.

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 …

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 …

Administrative Law: Due Process Requirements Of Notice And Hearing Apply To Native Claims Under Administrative Procedure Act; Civil Rights: Challenging Tribal Membership Ordinance; Criminal Law: Nor Prejudice To Indian Defendant Sentenced Under State Due To Additional Or Alternative Fina Authorized By Federal Statute; Due Process: Tribal Elections And The Indian Civil Rights Act; Environment: Standing Of Non-Indians To Challenge Validity Of Coal Leases On Indian Land; Evidence: Indian Concept Of "Toka" As Concerning Issues Of Provocation And Justification; Indian Civil Rights Act: Residency Requirements For Tribal Political Office Upheld; Indian Lands: Quiet Title Action By Indian Allottees Against Railroad Holding Easement In The Nature Of A Limited Fee; Jurisdiction: Adoption Where All Parties Are Residents Of An Indian Reservation; Jurisdiction: New Mexico State Constitution As Affecting Adjudication Of Indian Water Rights; Taxation: State Right Of Taxation On Reservations When Commerce Effectuated Between Indians And Non-Indians

American Indian Law Review

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 Limitations On Income Taxes In Tennessee, Walter P. Armstrong, Jr.

Vanderbilt Law Review

Until either article 2, section 28 or the judicial construction of that section is modified, Tennessee will be unable to levy a general personal income tax. The revenue needs of the state will rise dramatically during the next twenty years, placing increasing strain on the antiquated and regressive privilege-property tax structure no win effect.' As noted earlier, a constitutional amendment specifically authorizing a personal income tax does not appear to be a likely prospect for the foreseeable future. The only feasible solution seems to be the passage of a nongraduated income tax, such as that proposed by the Tax Modernization …

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Publications

No abstract provided.

The Legislature May Not Validly Exempt The Property Of A Nonprofit Water Supply Corporation From Taxation., Charles T. Locke

St. Mary's Law Journal

Abstract Forthcoming.