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- Title
THE FALSE MODESTY OF DEPARTMENT OF REVENUE V. DAVIS: DISRUPTING THE DORMANT COMMERCE CLAUSE THROUGH THE TRADITIONAL PUBLIC FUNCTION DOCTRINE.
- Authors
Zelinsky, Edward A.
- Abstract
The article discusses a court case wherein plaintiffs George Davis and Catherine Davis sued the Department of Revenue in Kentucky for letting them pay differential tax from the revenue of municipal bond they have availed. The U.S. Supreme Court examines the case and the legal bases that govern the state's income tax. The court ruled that the state's income tax statute do not discriminate for purposes of the dormant Commerce Clause.
- Subjects
KENTUCKY; UNITED States; ACTIONS &; defenses (Law); DEPARTMENT of Revenue of Kentucky v. Davis (Supreme Court case); TAXATION; TAXATION of municipal bonds; TAXATION of interstate commerce; UNITED States. Supreme Court
- Publication
Virginia Tax Review, 2010, Vol 29, Issue 3, p407
- ISSN
0735-9004
- Publication type
Article