Congressional Power Over Taxation and Commerce: The Supreme Court’s Lost Chance to Devise a Consistent Doctrine

Date

1987

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Seeks to demonstrate that while the Taft Court was manifestly concerned about the importance and dangers of the powers conferred by the commerce and taxation clauses it was, however, unable to devise a doctrinal framework through which the problems could be solved. This failure, which helped lay the groundwork for the "Roosevelt Revolution" of the 1930's, was not inevitable. After critically reviewing the decisions from the Taft period, the author proposes a solution that could have been adopted by the Court.

Description

Keywords

Taxation, Tax, Commercial regulation, Commerce clause, Taxation clause, Taft Court, Roosevelt Revolution

Citation

18 Tex. Tech L. Rev. 729