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Taxation-State and Local Commons™

Open Access. Powered by Scholars. Published by Universities.®

2015

Maurer School of Law: Indiana University

Brohl

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Full-Text Articles in Taxation-State and Local

The Implications Of Csx And Dma, David Gamage, Darien Shanske Jan 2015

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.

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