Federalism and state taxation of multistate enterprises

• Main Author: HUNTER, Howard
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 1983
• Subjects: Taxation-State and Local
• Online Access: https://ink.library.smu.edu.sg/sol_research/2108; https://ink.library.smu.edu.sg/context/sol_research/article/4060/viewcontent/32EmoryLJ89__1_.pdf
• Institution: Singapore Management University

This article began to develop in my mind during the fall of 1981 when I read the Supreme Court's opinion in Commonwealth Edison Co. v. Montana,1 as I was preparing notes for my first year constitutional law class. I was trying to determine how best to present to novices the sometimes dry and often confusing materials onthe Commerce Clause, and Commonwealth Edison, at first blush, seemed to be a good case to use with National League of Cities v. Usery2 to discuss the scope of permissible federal action under the Commerce Clause and the concomitant limitations on state action also imposed by that clause.