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Carr & Griffith on The Rehnquist Court’s Legacy in State and Local Taxation

Tax_analysts_100 Jennifer Carr & Cara Griffith have published The Rehnquist Court’s Legacy in State and Local Taxation, 38 State Tax Notes 143 (Oct. 3, 2005), also available on the Tax Analysts web site as Doc 2005-19682, 2005 STT 190-7.  Here is the Introduction:

In the coming months, the composition of the U.S. Supreme Court will change. With the passing of Chief Justice William H. Rehnquist and the pending retirement of Sandra Day O’Connor, President Bush has been given the opportunity to nominate two justices to the Court. The vacancies left by Justices Rehnquist and O’Connor are quite historic. The Court’s composition has not changed since 1994, the longest interval without a Supreme Court vacancy in 181 years. For the past three decades, the Rehnquist Court has had the opportunity to rule on many state and local tax cases. Although the Court has made significant decisions in the area of federalism, its treatment of state and local tax cases has overall been a bit mundane. Whether the change in composition is for better or worse will be a hotly debated topic for years to come. For the moment we will steer clear of that politically charged debate and instead take a look back at the Rehnquist Court’s treatment of state tax issues, examine the legacies left by the two justices, and then turn our attention to the future.


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