Reimagining Due Process: A New Approach to Regulating State Taxing Authority

Authors

Brady Plastaras, Cornell Law School, J.D. Candidate, 2020

Keywords

Due Process, Commerce Clause, Internal Consistency Test

Abstract

This Note will proceed as follows: Part I provides a brief overview of the existing Due Process and Commerce Clause restrictions on state taxing authority; Part II provides an in-depth discussion of Maryland v. Wynne and the ineffectiveness of the internal consistency test; Part III discusses existing criticisms of the internal consistency test; and Part IV outlines the proposed modified due process standard.

Recommended Citation

Plastaras, Brady (2019) "Reimagining Due Process: A New Approach to Regulating State Taxing Authority," Cornell Journal of Law and Public Policy: Vol. 28: Iss. 3, Article 7.
Available at: https://scholarship.law.cornell.edu/cjlpp/vol28/iss3/7