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Taxation & Estate Planning

: TaxProf Blog

Jensen: Prepositions in the Constitution -- 'Taxes on Incomes'

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Erik M. Jensen (Case Western) has posted Prepositions in the Constitution: Duties of Tonnage and Taxes on Incomes, 14 Green Bag 2d ___ (2011), on SSRN. Here is the abstract: To defend the proposition that prepositions matter, this article examines the "of" in the phrase "duties of tonnage" and the...

Full post as published by TaxProf Blog on January 18, 2011 (boomark / email).

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