6 St. & Loc. Tax Law. [i] (2001)

handle is hein.journals/stlotalwy6 and id is 1 raw text is: The State
ardL Ioxal
Tao__x__23w__VOL. 6, 2001
ARTICLES
Why Federal Preemption is Needed to End Discriminatory
Taxation of Telecommunications Property
Michael T. Raymond
The Supreme Court and State Taxation: 1999-2000, the Court
Decides to Let Sleeping Dogs Lie
Carter G. Phillips, Nathan C. Sheers & Jeffrey T. Cook
California Property Tax Issues in Corporate Reorganizations
Scott J. Heyman & Ivy H. Jones
The Multistate Tax Commission - Its History and Its Future
R. Bruce Johnson
Hunt-Wesson and the Continuing Problem of Tax Arbitrage
Michael J. McIntyre
NOTES
Why Denial of Certiorari May Serve the Purposes of the Dormant
Commerce Clause: J. C. Penney National Bank v. Johnson
Audrey L. Harris
The Complete Auto Test is Alive and Well, But Internal
Consistency Now Has an Expanded Reading:
General Motors Corporation v. City and County of Denver
Zachary Bogue
2000 IMPORTANT DEVELOPMENTS IN STATE AND LOCAL TAX
Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center
61 Y    s OF PUBLIC SERICE

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