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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