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Taxation-State and Local Commons

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Full-Text Articles in Taxation-State and Local

The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed Sep 1987

The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed

West Virginia Law Review

No abstract provided.


First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert Apr 1987

First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert

Florida State University Law Review

Tax-CORPORATE FRANCHISE TAX-A TAX IN SEARCH OF AN IDENTITY


Commerce Clause Restraints On State Taxation: Purposeful Economic Protectionism And Beyond, Walter Hellerstein Feb 1987

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 …


Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii Jan 1987

Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.