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Wednesday, September 6, 2006

Hellerstein on Davis

State and Local Tax guru Walter Hellerstein (Georgia) offers his views on Davis v. Department of Revenue, No. 2004-CA-001940-MR (Kent. Ct. App. 1/6/06), appeal denied, No. 2006-SC-105-D (Kent. Sup. Ct. 8/17/06), in Discrimination Against Out-of-State Municipal Bond Income:

It has always been my view, reflected in the treatise, that the widespread practice among the states of exempting the interest of federally tax-exempt bonds issued by the state or its own political subdivisions while taxing the interest from tax-exempt bonds issued by other states and their political subdivisions discriminated against interstate commerce in violation of the Commerce Clause.

(Hat Tip:  Marjorie Kornhauser.)

http://taxprof.typepad.com/taxprof_blog/2006/09/hellerstein_on_.html

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