Files
Download Full Text (6.3 MB)
Description
The author criticizes the decision of the U.S. Court of Appeals for the Sixth Circuit in Cuno v. DaimlerChrysler 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.
Publication Date
Winter 2006
Volume
4
Publisher
Georgetown Journal of Law & Public Policy
First Page
119
Keywords
U.S. Constitution, Supreme Court of the United States (SCOTUS)
Disciplines
Constitutional Law | Law | Taxation-Federal | Taxation-Transnational | Tax Law
Recommended Citation
Edward A.,
Cuno: The Property Tax Issue,
4
Georgetown Journal of Law & Public Policy
119
(2006).
https://larc.cardozo.yu.edu/faculty-articles/426
Included in
Constitutional Law Commons, Taxation-Federal Commons, Taxation-Transnational Commons, Tax Law Commons