Cuno: The Property Tax Issue

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

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. 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.

Volume

4

First Page

119

Publisher

Georgetown University Law Center

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. Zelinsky, Cuno: The Property Tax Issue, 4 Geo. J.L. & Pub. Pol'y 119 (2006).
https://larc.cardozo.yu.edu/faculty-articles/426