Section of Taxation Publications

VOL. 61
NO. 4

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ARTICLESSection Members Only

Cash, Trash, and Tradition: A New Dormant Commerce Clause Exception Emerges from United Haulers and Davis
Daniel R. Ray

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Zappers: Technology-Assisted Tax Fraud, SSUTA, and the Encryption Solutions
Richard Thompson Ainsworth

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California Water’s-Edge Election
Giles Sutton, Chuck Jones, Jack Hodges, and Jaime Yesnowitz

Using Retroactive Taxes to Cure Budget Shortfalls
Kathleen K. Wright

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The “States” of the Federal Common Law Tax Doctrines
Jeffrey C. Glickman and Clark R. Calhoun

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Economic Nexus and Nonresident Corporate Taxpayers: How Far Will It Go?
Megan A. Stombock

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The Import-Export Clause and Territorial Taxation
Evan M. Stern

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Commissioner v. Dunkin: The Ninth Circuit’s Novel Tax Treatment of Deferred Compensation of Divorced Spouses
Matthew Harris

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A Lemon of a Law: Connecticut Denies Reimbursement of Sales Tax Refunded to Customers Under the State’s Lemon Law
Megan V. Morley

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Volume 61, Numbers 1, 2, 3 and 4

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Section members may also view this issue of The Tax Lawyer in its entirety .


Published by
Section of Taxation, American Bar Association
in Collaboration with the
Georgetown University Law Center


If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, (both quarterly publications) when you join the Section of Taxation . Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.