58 Geo. Wash. L. Rev. 261 (1989-1990)
Taxation and Equal Protection

handle is hein.journals/gwlr58 and id is 269 raw text is: Taxation and Equal Protection
Robert Jerome Glennon*
Table of Contents
Introduction  ................................................  261
I. Allegheny Pittsburgh Coal Co. v. County Commission ......... 263
II. Interpretations of Allegheny ............................. 268
A. Renegade Assessor ................................ 268
B. State of the Record and Performance of Counsel... 270
C. More Ominous Implications ....................... 275
III. Constitutional Challenges to State and Local Taxation . 277
A. Taxation Cases Involving Heightened Judicial
Scrutiny  ...........................................  277
B. Rational Basis Review ............................. 281
IV. Implications of Allegheny ................................ 290
A. Impact on West Virginia ........................... 290
B. Implications Beyond West Virginia ................ 293
Conclusion   .................................................  306
Introduction
A routine case, it seemed. In a brief, perfunctory, unanimous
opinion, the United States Supreme Court held that a West Virginia
tax assessor's practices violated equal protection because certain
* Professor of Law, University of Arizona. I am grateful to Arthur Andrews, Mark
Ascher, Brett Dunkleman, and Leslie Espinoza for comments and suggestions on an
earlier draft. I also appreciate the research help provided by Carol Elliott and Ned
White of the University of Arizona College of Law Library. Finally, Dan Martin, Univer-
sity of Arizona College of Law class of 1991, ably served as a researcher, editor, and
general critic.
January 1990 Vol. 58 No. 2

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?