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Wednesday, September 6, 2006

WSJ on Davis

Following up on yesterday's post (Davis: Another Constitutional Shot Across the Tax Bow) 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), Tom Herman has an interesting article on the case in today's Wall Street Journal:  Kentucky Suffers Setback in Muni-Bond Tax Case:

A Kentucky couple recently won a courtroom battle in a case that is stirring widespread interest among municipal-bond investors and state government officials....

Reaction to the Davis case is beginning to heat up among tax-law professors. Several law professors have weighed in with different views on a popular blog, TaxProf Blog, run by Paul Caron, a law professor at the University of Cincinnati College of Law. Richard Pomp, of the University of Connecticut School of Law, agrees with the ruling, saying Kentucky's exemption of out-of-state bonds "discriminates against the interstate flow of capital."

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

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