Volume 63, No. 4 - Summer 2010

Articles

The Unfulfilled Promise of the Indian Commerce Clause and State Taxation

Richard D. Pomp

This Article is an expanded version of luncheon remarks delivered at a symposium on the Commerce Clause at Georgetown Law School. A few things became clear after my address on the Indian Commerce Clause...

The Power of United States Territories to Tax Interstate and Foreign Commerce: Why the Commerce and Import-Export Clauses Do Not Apply

Anthony Ciolli

This Article shall consider the legality of taxes enacted by United States territorial possessions that discriminate against interstate commerce, with a focus on the case of a use tax imposed without a corresponding sales tax. ...

Comment

Don’t Tell Mom I Didn’t Pay My Taxes!: The Efficacy of State Shaming Campaigns on Taxpayer Compliance and Ideas for the Future

Darren Azman

If you received this letter as a result of unpaid income tax, how likely would you be to remit the outstanding liability to State X’s Tax Department? Moreover, if you were aware that such letters were being mailed...

Notes

Is the Tax Holiday Over for Online Sales?

Zelda Ferguson

The explosion of online shopping and Internet commerce has greatly impacted state revenues generated from sales taxes. The traditional state sales tax can no longer capture the purchasing activity of state residents...

Protecting Peter When the Legislature Robs Peter to Pay Paul After Empress Casino v. Giannoulias

Chaim Gordon

In Empress Casino v. Giannoulias,2 the Illinois Supreme Court rejected several state and federal constitutional challenges to Illinois Public Act 94-804, which levied a three percent surcharge on the Adjusted Gross Receipts...

The Resurrection of the Tonnage Clause and the Death of Fair Apportionment in Polar Tankers v. City of Valdez, Alaska

Amy Jupin

In Polar Tankers, Inc. v. City of Valdez, Alaska, the Supreme Court recently held that a local personal property tax based on an oil tanker’s carrying capacity was an unconstitutional duty of tonnage. ...

Index

Errata

ABA Section of Taxation

Errata for Spring 2010 issue.

Index to Volume 63

ABA Section of Taxation

This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 63 of The Tax Lawyer.

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Vol. 63, No. 4 - Summer 2010

The Tax Lawyer, Summer 2010, The State and Local Tax Edition

Articles

The Unfulfilled Promise of the Indian Commerce Clause and State Taxation

The Power of United States Territories to Tax Interstate and Foreign Commerce: Why the Commerce and Import-Export Clauses Do Not Apply

Comment

Don’t Tell Mom I Didn’t Pay My Taxes!: The Efficacy of State Shaming Campaigns on Taxpayer Compliance and Ideas for the Future

Notes

Is the Tax Holiday Over for Online Sales?

Protecting Peter When the Legislature Robs Peter to Pay Paul After Empress Casino v. Giannoulias

The Resurrection of the Tonnage Clause and the Death of Fair Apportionment in Polar Tankers v. City of Valdez, Alaska

Index

Errata

Index to Volume 63

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect

Renew Your ABA Membership

American Bar Association TM American Bar Association

Vol. 63, No. 4 - Summer 2010

The Tax Lawyer, Summer 2010, The State and Local Tax Edition

Articles

The Unfulfilled Promise of the Indian Commerce Clause and State Taxation

The Power of United States Territories to Tax Interstate and Foreign Commerce: Why the Commerce and Import-Export Clauses Do Not Apply

Comment

Don’t Tell Mom I Didn’t Pay My Taxes!: The Efficacy of State Shaming Campaigns on Taxpayer Compliance and Ideas for the Future

Notes

Is the Tax Holiday Over for Online Sales?

Protecting Peter When the Legislature Robs Peter to Pay Paul After Empress Casino v. Giannoulias

The Resurrection of the Tonnage Clause and the Death of Fair Apportionment in Polar Tankers v. City of Valdez, Alaska

Index

Errata

Index to Volume 63

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect