Is "Internal Consistency" Foolish?: Reflections on an Emerging Commerce Clause Restraint on State Taxation

Authors

Walter Hellerstein, University of GeorgiaFollow

Abstract

Whatever role "internal consistency" may come to play in the Court's commerce clause jurisprudence, it has already emerged as a doctrine that warrants our attention. This article traces the development of the doctrine, explores its implications, and considers its defensibility as a limitation on state taxing power. The article suggests that the results the Court reaches under the "internal consistency" doctrine could be reached by rigorous application of a more familiar commerce clause principle - one to which the Court has been less than faithful.

Recommended Citation

Walter Hellerstein, Is "Internal Consistency" Foolish?: Reflections on an Emerging Commerce Clause Restraint on State Taxation, 87 Mich. L. Rev. 138 (1988).
Available at: https://repository.law.umich.edu/mlr/vol87/iss1/5