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Department of Revenue v. Davis: why the Supreme Court should strike down the differential tax treatment of in-state and out-of-state municipal bonds.
- Source :
- Tax Lawyer. Spring, 2007, Vol. 60 Issue 3, p807, 14 p.
- Publication Year :
- 2007
-
Abstract
- Justice Cardozo once wrote, "[t]he Constitution ... was framed upon the theory that the peoples of the several states must sink or swim together, and that in the long run [...]
- Subjects :
- Municipal bonds -- Taxation -- Laws, regulations and rules
Interstate commerce -- Laws, regulations and rules
Davis v. Department of Revenue of the Finance & Administration Cabinet (197 S.W.3d 557 (Ky. Ct. App. 2006))
Government regulation
United States Constitution (U.S. Const. art. 1, s. 8, cl. 3)
Subjects
Details
- Language :
- English
- ISSN :
- 0040005X
- Volume :
- 60
- Issue :
- 3
- Database :
- Gale General OneFile
- Journal :
- Tax Lawyer
- Publication Type :
- Academic Journal
- Accession number :
- edsgcl.172832733