Publication Date

Winter 2006

Journal

Georgetown Journal of Law & Public Policy

Abstract

The author criticizes the decision of the U.S. Court of Appeals for the Sixth Circuit in Cuno v. Daimler Chrysler Inc., in which the court ruled that Ohio's investment tax credit violated the U.S. Constitution's Commerce Clause. Zelinsky says the dormant Commerce Clause concept of nondiscrimination is overbroad and undefinable and should be abandoned. He hopes this decision will give the U.S. Supreme Court an opportunity to reassess the concept.

Volume

4

Issue

1

First Page

119

Last Page

132

Publisher

Georgetown University Law Center

Keywords

Property Tax, Taxation, Commerce, Commerce Clause, Constitutional Law, Taxation--Transnational, Taxation--Federal

Disciplines

Constitutional Law | Law | Taxation-Federal | Taxation-Transnational | Tax Law

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