Thursday, August 17, 2017
Erik M. Jensen (Case Western), Taxation and the Constitution: Recent Articles, 155 Tax Notes 1607 (June 12, 2017):
This article reviews several significant articles dealing with the national taxing power and related subjects. The articles were published or generally made available within the preceding year or so.
The pieces discussed focus on the presidential taxing power; NFIB v. Sebelius; King v. Burwell and Chevron deference; taxpayer standing; and the Dormant Commerce Clause.