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Full-Text Articles in Taxation-State and Local
The Implications Of Csx And Dma, David Gamage, Darien Shanske
The Implications Of Csx And Dma, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay analyzes the implications of two recent Supreme Court cases on state and local taxation: Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl. We argue that both of these decisions not only fail to resolve major issues in state and local taxation, but actually unsettle these issues.