Related Citations
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Robert G. Natelson, The Agency Law Origins of the Necessary and Proper Clause, 55 Case W. Res. L. Rev. 243, 250 (2004).
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James R. Campbell, Dispelling the Fog About Direct Taxation, 1 Brit. J. Am. Legal Stud. 109, 112 (2012).
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Erik M. Jensen, The Individual Mandate and the Taxing Power, 134 Tax Notes 97 (2012).
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Steven J. Willis & Nakku Chung, Oy Yes, the Healthcare Penalty is Unconstitutional, 129 Tax Notes 725 (2010).
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Joseph M. Dodge, What Federal Taxes Are Subject to the Rule of Apportionment Under the Constitution?, 11 U. Pa. J. Const. L. 839 (2009).
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Erik M. Jensen, Interpreting the Sixteenth Amendment (by Way of the Direct-Tax Clauses), 21 Const. Comment. 355 (2004).
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Calvin H. Johnson, Fixing the Constitutional Absurdity of the Apportionment of Direct Tax, 21 Const. Comment. 295, 296 (2004).
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Erik M. Jensen, The Taxing Power, the Sixteenth Amendment, and the Meaning of “Incomes”, 33 Ariz. St. L.J. 1057, 1091–107 (2001).
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Calvin H. Johnson, Apportionment of Direct Taxes: The Foul-Up in the Core of the Constitution, 7 Wm. & Mary Bill Rts. J. 1, 3 (1998).
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Erik M. Jensen, The Apportionment of “Direct Taxes”: Are Consumption Taxes Constitutional?, 97 Colum. L. Rev. 2334 (1997).