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35 Buff. L. Rev. 633 (1986)
TEFRA and the Origination Clause: Taking the Oath Seriously

handle is hein.journals/buflr35 and id is 641 raw text is: COMMENTS
TEFRA and the Origination Clause: Taking
the Oath Seriously
Table of Contents
I.  INTRODUCTION  ..............................   633
II. TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 641
A.  H.R. 4961 ..............................    642
B.  TEFRA  ................................     644
III. THE ORIGINATION CLAUSE ..................... 648
A. The Constitutional Convention ............... 648
B.  Commentators ............................   662
C. The Functional Understanding ............... 664
IV.  JUDICIAL REVIEW  ............................   669
A.  Standing  ...............................   671
B.  Political Question  .........................  678
V. TEFRA's CONSTITUTIONALITY ..................... 684
A. Applying the Principles ..................... 684
B. Challenges to TEFRA ...................... 687
VI.  CONCLUSION  ................................    691
I. INTRODUCTION
S ignificant constitutional developments take different forms and
occur under different circumstances. Most are noticed and
taken seriously because they directly involve the constitutional
rights of individuals.' A few, on the other hand, involve issues
1. Significant Supreme Court cases involving the rights of individuals under the Bill of
Rights or the fourteenth amendment abound. See, e.g., Bowers v. Hardwick, 106 S. Ct.
2841 (no right to homosexual sodomy), reh'g denied, 107 S. Ct. 29 (1986); Miller v. Califor-
nia, 413 U.S. 15 (1973) (free speech); Roe v. Wade, 410 U.S. 113 (1973) (right to abor-
tion); Goldberg v. Kelly, 397 U.S. 254 (1970) (procedural due process rights); Miranda v.
Arizona, 384 U.S. 436 (1966) (right of criminal suspects to be informed of rights); New
York Times Co. v. Sullivan, 376 U.S. 254 (1964) (libel/free speech); Brown v. Board of

633

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