• 677 New Loudon
  Corp. v. New York Tax Appeals
  Tribunal, No. 157 (NY Oct. 23, 2012)
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From the dissent:

The ruling of the Tax Appeals Tribunal, which the
majority upholds, makes a distinction between highbrow dance and
lowbrow dance that is not to be found in the governing statute
and raises significant constitutional problems. I therefore
dissent. …

Like the majority and the Tribunal, I find this
particular form of dance unedifying — indeed, I am stuffy enough
to find it distasteful. Perhaps for similar reasons, I do not
read Hustler magazine; I would rather read the New Yorker. I
would be appalled, however, if the State were to exact from
Hustler a tax that the New Yorker did not have to pay, on the
ground that what appears in Hustler is insufficiently "cultural
and artistic." That sort of discrimination on the basis of
content would surely be unconstitutional. It is not
clear to me why the discrimination that the majority approves in
this case stands on any firmer constitutional footing.