Justice Scalia and the Commerce Clause: Reflections of a State Tax Lawyer

Authors

Walter Hellerstein, University of Georgia School of LawFollow

Cardozo Law Review, Vol. 12, No. 6 (June 1991), pp. 1763-1787

Abstract

This paper considers Justice Scalia's substantive views of the restraints that the commerce clause imposes on state taxation. My purpose is to examine critically Justice Scalia's dormant or "negative" commerce clause analysis of the state tax issues on which he has opined and to draw from that examination some general conclusions about Justice Scalia's commerce clause jurisprudence.

Repository Citation

Walter Hellerstein, Justice Scalia and the Commerce Clause: Reflections of a State Tax Lawyer (1991),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/250