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40 Hastings Const. L.Q. [i] (2012-2013)

handle is hein.journals/hascq40 and id is 1 raw text is: HASTINGS CONSTITUTIONAL LAW QUARTERLY VOLUME 40 FALL 2012 NUMBER 1 Table of Contents ARTICLES PUTTING STATE COURTS IN THE CONSTITUTIONAL DRIVER'S SEAT: STATE TAXPAYER STANDING AFrER CUNO AND WINN by Edward A. Zelinsky ........................... ............1 In DaimlerChrysler Corp. v. Cuno and Arizona Christian School Tuition Organization v. Winn, the U.S. Supreme Court definitively terminated the possibilities of taxpayer standing previously opened by the Warren Court in Flast v. Cohen. As a result of Cuno and Winn, the state courts will develop a body of law under the U.S. Constitution governing state taxes and outlays. This body of constitutional law will be beyond the direct review of the U.S. Supreme Court because that Court has rejected state taxpayer standing in the federal courts. State court judges will be more inclined than their federal counterparts to uphold state tax and expenditure policies against constitutional challenge. Consequently, these state-friendly cases under the U.S. Constitution, developed by the state courts and unsupervised by the U.S. Supreme Court, will be more permissive toward state policies than would a comparable corpus of cases decided by federal judges MUTUAL FUND SALES NOTICE FEES: ARE A HANDFUL OF STATES UNCONSTITUTIONALLY EXACTING $200 MILLION EACH YEAR? by David M. Geffen. ............................. ............. 65 This article examines the constitutionality of notice filing fees in six states. Although almost every state requires such fees to be paid by mutual funds, six of these states require fees that are highly disproportional to the amount of shares traded within their states. The filing fees in these states, accounting for 50 percent of the total paid nationwide, are considered as either regulatory fees or state taxes.

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