The first section of this Article examines three recent cases, each addressed to a different constitutional limitation on the scope of state tax power, that may be read as signifying a new approach: Michelin Tire Corp. v. Wages, which concerned the import-export clause; United States v. County of Fresno, which concerned the supremacy clause; and Complete Auto Transit, Inc. v. Brady, which concerned the commerce clause. Section II considers the implications of these decisions and explores -the possibility that they share an underlying doctrinal unity.
State Taxation and the Supreme Court: Toward a More Unified Approach to Constitutional Adjudication?,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol75/iss7/2