Taxation-State and Local Commons^™

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 …

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 …

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 …

Recent Cases, Law Review Staff

Vanderbilt Law Review

CONSTITUTIONAL LAW--DUE PROCESS--ADMINISTRATIVE AGENCY MAY DENY APPRISAL AND CONFRONTATION IN PURELY INVESTIGATIVE PROCEEDING

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CONSTITUTIONAL LAW--DUE PROCESS--STATE MAY DISCHARGE EMPLOYEE FOR FAILURE TO PERFORM STATUTORY DUTY TO ANSWER

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DAMAGES--REFUSAL TO INSTRUCT JURY TO CALCULATE LOSS OF EARNINGS ON THE BASIS OF NET INCOME AFTER TAXES

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EVIDENCE--ADVERSE SPOUSAL TESTIMONY--WIFE COMPELLED TO TESTIFY IN MANN ACT PROSECUTION

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FEDERAL PROCEDURE--CHANGE OF VENUE--TRANSFER OF CIVIL ACTION MUST BE TO DISTRICT HAVING STATUTORY VENUE

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FEDERAL TORT CLAIMS ACT--SUIT ALLOWED FOR NEGLIGENCE EVEN THOUGH ACCOMPANIED BY MISREPRESENTATION

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INSURANCE--FEDERAL TRADE COMMISSION--REGULATION BY STATE WHERE UNFAIR TRADE PRACTICE ORIGINATES DOES NOT OUST FTC …