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