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Edward A. Zelinsky

Yeshiva University - Benjamin N. Cardozo School of Law

Professor of Law

55 Fifth Ave.

New York, NY 10003

United States

  • Yeshiva University - Benjamin N. Cardozo School of Law

    • Email
    • Tel: 212-790-0277
SCHOLARLY PAPERS

63

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CITATIONS
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13

Scholarly Papers (63)

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1.

Cooper v. IBM Personal Pension Plan: A Critique

New York University Review of Employee Benefits and Executive Compensation, 2007
Number of pages: 31 Posted: 28 Aug 2006
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 535 (38,084)

Abstract:

Pensions, Cash Balance Pensions, Age Discrimination

2.

The Health-Related Tax Provisions of PPACA and HCERA: Contingent, Complex, Incremental and Lacking Cost Controls

New York University Review of Employee Benefits and Executive Compensation, Forthcoming, Cardozo Legal Studies Research Paper No. 301
Number of pages: 53 Posted: 02 Jul 2010
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 531 (40,302)

Abstract:

Patient Protection and Affordability Care Act, Health Care and Education Reconciliation Act, Health Care, Cost Control, Premium Assistance Tax Credit, Small Employer Health Insurance Tax Credit, Health Care Mandate, "Cadillac" Health Care Plans, Medicare Tax on Investment Income

3.

Golden Gate Restaurant Association: Employer Mandates and ERISA Preemption in the Ninth Circuit

Cardozo Legal Studies Research Paper No. 219, State Tax Notes, Vol. 47, 2008
Number of pages: 46 Posted: 05 Feb 2008 Last Revised: 04 Oct 2008
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 306 (79,120)

Abstract:

ERISA, preemption, health plans, health care, local government, benefits, San Francisco Health Care Security Ordinance

4.

The New Massachusetts Health Law: Preemption and Experimentation

William & Mary Law Review, Vol. 49, 2007-2008, Cardozo Legal Studies Research Paper No. 193
Number of pages: 91 Posted: 01 May 2007
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 288 (85,895)

Abstract:

health care, ERISA, federal preemption

5.

Employer Mandates and ERISA Preemption: A Critique of Golden Gate Restaurant Association v. San Francisco

State Tax Notes, 2008, Cardozo Legal Studies Research Paper No. 246
Number of pages: 32 Posted: 14 Nov 2008 Last Revised: 27 Nov 2009
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 248 (99,963)
Citation 1

Abstract:

ERISA, preemption, health care, San Francisco

6.

The Defined Contribution Paradigm

Yale Law Journal, Vol. 114, No. 3, December 2004
Number of pages: 85 Posted: 11 Jan 2005
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 235 (101,261)
Citation 4

Abstract:

ERISA, pensions, income tax

7.

Rethinking Tax Nexus and Apportionment: Voice, Exit and the Dormant Commerce Clause

Cardozo Legal Studies Research Paper No. 214
Number of pages: 132 Posted: 30 Jan 2008 Last Revised: 27 Sep 2008
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 230 (107,026)

Abstract:

dormant commerce clause, tax nexus, state taxation, apportionment

8.

Citizenship and Worldwide Taxation: Citizenship as an Administrable Proxy for Domicile

Iowa Law Review, Forthcoming, Cardozo Legal Studies Research Paper No. 314
Number of pages: 120 Posted: 15 Oct 2010 Last Revised: 08 Nov 2010
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 228 (99,519)

Abstract:

citizenship, citizenship-based taxation, residence-based taxation, worldwide taxation, foreign tax credit, Section 911 exclusion, Tiebout, domicile, resident, ordinarily resident, tax jurisdiction

9.

The Cash Balance Controversy Revisited: Age Discrimination and Fidelity to Statutory Text

Virginia Tax Law Review, Vol. 20
Number of pages: 31 Posted: 12 Apr 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 219 (112,229)
Citation 2

Abstract:

10.

Maryland's Wal-Mart Act: Policy and Preemption

Cardozo Law Review, Forthcoming
Number of pages: 90 Posted: 29 Aug 2006
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 199 (125,797)

Abstract:

Wal-Mart, ERISA, Preemption, Maryland

11.

The False Modesty of Department of Revenue v. Davis: Disrupting the Dormant Commerce Clause Through the Traditional Public Function Doctrine

Cardozo Legal Studies Research Paper No. 255
Number of pages: 70 Posted: 06 Mar 2009 Last Revised: 27 Nov 2009
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 198 (124,635)

Abstract:

dormant Commerce Clause, state income taxes, discrimination, Davis, traditional public function, Garcia

12.

Do Religious Tax Exemptions Entangle in Violation of the Establishment Clause? The Constitutionality of the Parsonage Allowance Exclusion and the Religious Exemptions of the Individual Health Care Mandate and the Fica and Self-Employment Taxes

Cardozo Legal Studies Research Paper No. 362
Number of pages: 46 Posted: 31 May 2012
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 197 (109,385)

Abstract:

entanglement, parsonage allowance, Section 119, Section 107, individual health care mandate, minimum essential coverage, religious exemptions and exclusions, First Amendment, Establishment Clause, Free Exercise, Warren, Lemon, Walz, Texas Monthly, Hosanna-Tabor, accommodation, FICA, Social Security

13.

Reforming Health Care: The Paradoxes of Cost

Journal of Legal Medicine, Vol. 31, No. 2, 2010, Cardozo Legal Studies Research Paper No. 277
Number of pages: 28 Posted: 28 Sep 2009 Last Revised: 26 Sep 2010
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 195 (127,612)
Citation 1

Abstract:

health care, cost, cost control, managed care, HMOs, employer-financed, Sarah Palin, Obama, Internal Revenue Code Section 79, Internal Revenue Cose section 106, ERISA, ERISA preemption, tax credits

14.

The Siren Song of State Amazon Laws: The Colorado Example

State Tax Notes, March 2011, Cardozo Legal Studies Research Paper No. 323
Number of pages: 13 Posted: 03 Mar 2011
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 193 (121,814)

Abstract:

Quill, National Bellas Hess, physical presence, dormant commerce clause, internet sales, e-commerce, mail order

15.

California Dreaming: The California Secure Choice Retirement Savings Trust Act

Connecticut Insurance Law Journal, Vol. 19, 2013, Cardozo Legal Studies Research Paper No. 389
Number of pages: 84 Posted: 02 May 2013
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 186 (122,365)

Abstract:

California, California Secure Choice Retirement Savings Trust Act, retirement, IRA, Roth IRA, payroll deduction savings,401(k), cash balance, ERISA, preemption, Shaw, Travelers

16.

Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents - Thoughts Provoked by the Proposed Minnesota Snowbird Tax

Downloads 165 (151,419)

Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents - Thoughts Provoked by the Proposed Minnesota Snowbird Tax

Florida Tax Review, Vol. 15, No. 7, 2014
Number of pages: 49 Posted: 29 Mar 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 95 (234,024)

Abstract:

state income tax, apportionment, dual residents, double taxation, Minnesota snowbird tax, source and residency, part-year residence, Tamagni, Luther, statutory residence, domicile

Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents: Thoughts Provoked by the Proposed Minnesota Snowbird Tax

Florida Tax Review, Vol. 15, p. 533, 2014, Cardozo Legal Studies Research Paper No. 427
Number of pages: 50 Posted: 10 Apr 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 70 (280,975)

Abstract:

17.

Golden Gate III, ERISA Preemption, and the San Francisco Health Care Security Ordinance

State Tax Notes, Forthcoming, Cardozo Legal Studies Research Paper No. 261
Number of pages: 25 Posted: 04 May 2009 Last Revised: 27 Nov 2009
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 150 (154,664)

Abstract:

preemption, ERISA, health care, San Francisco, San Francisco Health Care Security Ordinance

18.

New York Appellate Division Upholds 'Amazon' Law: Analysis

State Tax Notes, 2011, Cardozo Legal Studies Research Paper No. 317
Number of pages: 19 Posted: 22 Dec 2010
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 146 (157,222)

Abstract:

Internet Sales, Mail Order Sales, Electronic Commerce, Dormant Commerce Clause, Due Process Clause, Sales and Use Tax, Nexus, Physical Presence, Quill, National Bellas Hess, Amazon Law, New York Sales and Use Tax, Internet Associates, Appellate Division, Agency

19.

The Constitutionality (and Futility) of Colorado's Amazon Law

State Tax Notes, 2010, Cardozo Legal Studies Research Paper No. 294
Number of pages: 58 Posted: 05 Apr 2010 Last Revised: 01 Jun 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 141 (158,932)

Abstract:

Colorado, Amazon law, dormant Commerce Clause, nexus, internet sales, sales and use tax, big box retailers, Quill, physical presence, mail order

20.

Reasonable Compensation

58th Institute on Federal Taxation
Number of pages: 26 Posted: 23 Jan 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 137 (170,160)
Citation 1

Abstract:

21.

The Aftermath of the Cash Balance Controversy: Defining Age Discrimination for Traditional Defined Benefit Pensions

Cardozo Legal Studies Research Paper No. 251
Number of pages: 47 Posted: 04 Feb 2009 Last Revised: 29 Mar 2015
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 129 (177,102)

Abstract:

pensions, 401(k), age discrimination, defined benefit plans, pension protection act, annuity

22.

The Counterproductive Nature of Tax Expenditure Budgets

Tax Notes, Vol. 137, No. 12, December 2012, Cardozo Legal Studies Research Paper No. 379
Number of pages: 10 Posted: 12 Jan 2013
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 124 (165,444)

Abstract:

tax expenditures, tax expenditure budget, direct spending, entitlements, capture, salience, tax salience, upside down effect

23.

New York’s 'Amazon Law': Constitutional But Unwise

State Tax Notes, Forthcoming, Cardozo Legal Studies Research Paper No. 279
Number of pages: 44 Posted: 30 Nov 2009
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 124 (179,226)

Abstract:

New York, Amazon Law, use tax, dormant Commerce Clause, nexus, internet sellers, Quill, physical presence, presumptions

24.

Restoring Politics to the Commerce Clause: The Case for Abandoning the Dormant Commerce Clause Prohibition on Discriminatory Taxation

Cardozo Law School, Public Law Research Paper No. 56
Number of pages: 89 Posted: 07 Jan 2003
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 113 (196,691)
Citation 3

Abstract:

Taxation; commerce clause; discriminatory taxation

25.

Gobeille v. Liberty Mutual: An Opportunity to Correct the Problems of ERISA Preemption

Cornell Law Review On Line, Vol. 100, 2015, Cardozo Legal Studies Research Paper No. 453
Number of pages: 21 Posted: 18 Apr 2015
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 111 (158,932)

Abstract:

ERISA, preemption, statutory interpretation, pensions, federalism

26.

Retirement in the Land of Lincoln: The Illinois Secure Choice Savings Program Act

University of Illinois Law Review, 2016 Forthcoming, Cardozo Legal Studies Research Paper No. 456
Number of pages: 38 Posted: 18 May 2015
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 102 (182,515)

Abstract:

pension, private sector, ERISA, retirement, mandate

27.

The Hobby Lobby Problem and the HSA/HRA Solution

Tax Notes, Vol. 140, No. 117, 2013, Cardozo Legal Studies Faculty Research Paper No. 416
Number of pages: 7 Posted: 15 Sep 2013 Last Revised: 17 Dec 2013
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 101 (208,378)

Abstract:

contraception mandate, Hobby Lobby, Obamacare, employer mandate, Religious Freedom Restoration Act

28.

Muddling Through: The Continuing Importance of Employer-Provided Health Care

Yale Journal of Health Policy, Law, and Ethics, Forthcoming, Cardozo Legal Studies Research Paper No. 254
Number of pages: 30 Posted: 27 Feb 2009 Last Revised: 27 Nov 2009
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 97 (218,430)

Abstract:

employer-provided health care, universal health care, consumer driven health care, single payer system, employer mandate

29.

Lobbying Congress: Amazon Laws in the Lands of Lincoln and Mt. Rushmore

State Tax Notes, Vol. 60, p. 557, 2011, Cardozo Legal Studies Research Paper No. 338
Number of pages: 26 Posted: 30 May 2011
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 91 (225,997)

Abstract:

Amazon Law, Quill, dormant commerce clause, physical presence, Nexus, state taxation, use tax, sales tax

30.

Against a Federal Patients' Bill of Rights

Yale Law & Policy Review, Vol. 21, pp. 443-472, 2003
Number of pages: 42 Posted: 30 Jan 2003
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 91 (229,195)
Citation 1

Abstract:

31.

New York's 'Convenience of the Employer' Rule is Unconstitutional

State Tax Notes, Vol. 48, No. 7, May 19, 2008, Cardozo Legal Studies Research Paper No. 233
Number of pages: 50 Posted: 29 Apr 2008 Last Revised: 28 Sep 2008
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 87 (219,947)

Abstract:

income tax, dormant commerce clause, extraterritoriality, tax policy, telecommuting, apportionment

32.

The Paradoxes of Oklahoma’s Amazon Statute: Weak Duties, Expansive Coverage, Often Superfluous, Constitutionally Infirm

State Tax Notes, Forthcoming, Cardozo Legal Studies Research Paper No. 315
Number of pages: 67 Posted: 24 Oct 2010
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 86 (244,159)

Abstract:

sales tax, use tax, mail order sales, remote sales, internet sales, nexus, physical presence, Quill, National Bellas Hess, Complete Auto, Amazon law, dormant Commerce Clause, electronic retailer

33.

Combining the Mobile Workforce and Telecommuter Tax Acts

Cardozo Legal Studies Research Paper No. 371, State Tax Notes, Vol. 65, No. 319, 2012
Number of pages: 46 Posted: 19 Aug 2012
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 79 (244,159)

Abstract:

nonresident income taxes, telecommuting, nexus, apportionment, due process clause, commerce clause, convenience of the employer, mobile workforce

34.

Winn and the Inadvisability of Constitutionalizing Tax Expenditure Analysis

Yale Law Journal Online, Vol. 121, p. 25, 2011, Cardozo Legal Studies Research Paper No. 339
Number of pages: 6 Posted: 04 Jun 2011
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 71 (263,196)

Abstract:

tax expenditure, Winn, Flast, tax credit, direct expenditure

35.

Putting State Courts in the Constitutional Driver’s Seat: State Taxpayer Standing after Cuno and Winn

Hastings Constitutional Law Quarterly, Vol. 40, No. 1, 2012, Cardozo Legal Studies Research Paper No. 378
Number of pages: 67 Posted: 11 Oct 2012 Last Revised: 16 Oct 2012
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 69 (261,164)

Abstract:

taxpayer standing, state taxpayer standing, municipal taxpayer standing, Article III case or controversy, redressability, Cuno, Flast, Winn, Doremus, Frothingham

36.

Why the Buffett-Gates Giving Pledge Requires Limitation of the Estate Tax Charitable Deduction

Florida Tax Review, Vol. 16, No. 7, 2014, Cardozo Legal Studies Research Paper No. 443
Number of pages: 36 Posted: 16 Nov 2014 Last Revised: 03 Dec 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 67 (219,947)

Abstract:

Warren Buffett, Bill Gates, Giving Pledge, estate tax, income tax, charitable deduction

37.

Pegram and Preemption: Patients' Rights and the Case for Doing Nothing

Tax Notes, August 21, 2000
Number of pages: 7 Posted: 15 Aug 2000
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 63 (284,706)

Abstract:

38.

The Aftermath of Hobby Lobby: HSAs and HRAs as the Least Restrictive Means

Rutgers Law Record, Vol. 42, 2014/15, pp. 109-25, Cardozo Legal Studies Research Paper No. 449
Number of pages: 18 Posted: 01 Mar 2015
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 56 (271,500)

Abstract:

religion, religious accommodation, constitution, establishment clause, Hobby Lobby, employment

39.

California’s Once and Future Amazon Act

Tax Notes, Vol. 62, No. 83, 2011, Cardozo Legal Studies Research Paper No. 352
Number of pages: 34 Posted: 13 Oct 2011 Last Revised: 01 Jun 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 45 (320,039)

Abstract:

California Amazon law, dormant Commerce Clause, Quill, National Bellas Hess, use tax, sales tax, internet sales, electronic sales, mail order sales, physical presence test, nexus

40.

The First Amendment and the Parsonage Allowance

Tax Notes, Vol. 142, No. 4, Jan. 27, 2014
Number of pages: 9 Posted: 12 Feb 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 38 (322,891)

Abstract:

parsonage, parsonage allowance, First Amendment, Walz, Texas Monthly, Freedom from Religion Foundation, tax subsidy

41.

The Enigma of Wynne

7 William & Mary Business Law Review (2016), Forthcoming, Cardozo Legal Studies Research Paper No. 461
Number of pages: 30 Posted: 23 Sep 2015
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 18 (282,446)

Abstract:

Wynne, dormant commerce clause, double taxation, external consistency, internal consistency, apportionment, nondiscrimination

42.

Hillenmeyer, 'Convenience of the Employer,' and the Taxation of Nonresidents' Incomes

Cleveland State Law Review, 2016 Forthcoming, Cardozo Legal Studies Research Paper No. 459
Number of pages: 28 Posted: 24 Aug 2015
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 13 (402,080)

Abstract:

"jock taxation," nonresident income taxation, Due Process, extraterritorial taxation, "convenience of the employer," Hillenmeyer, games-played method, duty-days method, Chicago Bears

43.

Churches' Lobbying and Campaigning: A Proposed Statutory Safe Harbor for Internal Church Communications

Rutgers Law Review, Forthcoming, Cardozo Legal Studies Research Paper No. 513
Number of pages: 40 Posted: 24 Feb 2017
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 0 (280,203)

Abstract:

Johnson Amendment, 501(c)(3), churches, political campaigning, issue advocacy, substantial lobbying, 501(h), Rev. Rul. 2007-41

44.

ERISA Preemption After Gobeille v. Liberty Mutual: Completing the Retrenchment of Shaw

Hofstra Labor and Employment Law Journal, Vol. 34, No. 2, 2017, Cardozo Legal Studies Research Paper No. 508
Number of pages: 31 Posted: 14 Jan 2017
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 0 (237,348)

Abstract:

ERISA, preemption, Gobielle, Shaw, Travelers, all-payer claims database, state-sponsored retirement plans, plain language, plain meaning, unrelated business income tax (UBIT)

45.

Brief of Interested Law Professors As Amici Curiae Supporting Petitioner in Brohl v. Direct Marketing Association

Indiana Legal Studies Research Paper No. 361
Number of pages: 29 Posted: 20 Dec 2016 Last Revised: 20 Jan 2017
Richard D. Pomp, Joseph Bankman, Jordan M. Barry, David Gamage, Andrew J. Haile, Hayes R Holderness Jr., Darien Shanske, Kirk J. Stark, John A. Swain, Dennis J. Ventry Jr. and Edward A. Zelinsky
University of Connecticut - School of Law, Stanford Law School, University of San Diego School of Law, Indiana University Maurer School of Law, Elon University School of Law, University of Richmond - School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 0 (306,471)

Abstract:

46.

The Political Process Argument for the Supreme Court to Overrule Quill

Brooklyn Law Review , Vol. 82, Cardozo Legal Studies Research Paper No. 496
Number of pages: 67 Posted: 28 Sep 2016
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 0 (269,454)

Abstract:

Quill, National Bellas Hess, interstate commerce, dormant commerce clause, physical presence test, sales tax, use tax, commandeer, political process

47.

The Continuing Battle Over Economically Targeted Investments: An Analysis of DOL Interpretive Bulletin 2015-01

Cardozo Law Review De Novo (2016), Cardozo Legal Studies Research Paper No. 486
Number of pages: 18 Posted: 09 May 2016
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 0 (257,212)

Abstract:

economically targeted investments, collateral economic benefits, Department of Labor, Interpretative Bulletin (IB) 2015-01, IB 08-1, IB 94-1, pensions, ERISA, fiduciary duties, prudence, loyalty, diversification, exclusive benefit, social investing

48.

Defining Residence for Income Tax Purposes: Domicile as Gap-Filler, Citizenship as Proxy and Gap-Filler

Michigan Journal of International Law, Vol. 37, 2016, Cardozo Legal Studies Research Paper No. 476
Number of pages: 29 Posted: 22 Jan 2016
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 0 (185,894)

Abstract:

citizenship-based taxation, residence-based taxation, statutory residence, domicile, source-based taxation

49.

Employer Mandates and ERISA Preemption in the Ninth Circuit

State Tax Notes, Vol. 47, No. 8, February 25, 2008
Posted: 22 Feb 2008
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

50.

Davis V. Department of Revenue: The Incoherence of Dormant Commerce Clause Nondiscrimination

State Tax Notes, Vol. 44, No. 13, June 2007
Posted: 25 Jun 2007
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

51.

Backdated Options are Unreasonable Compensation

Tax Notes, Vol. 115, No. 7, February 19, 2007
Posted: 19 Feb 2007
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

52.

Employer Convenience, Telecommuting, and the Constitution: The Empire State Really Strikes Back

State Tax Notes, Vol. 40, No. 6, May 8, 2006
Posted: 06 May 2006
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

53.

Ohio Incentives Decision Revisited

State Tax Notes, Vol. 37, No. 12, September 19, 2005
Posted: 16 Sep 2005
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

54.

Cuno v. DaimlerChrysler: A Critique

State Tax Notes, Vol. 34, No. 1, October 4, 2004
Posted: 01 Oct 2004
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

55.

Property Tax Reform as Preservation

State Tax Notes, Vol. 28, No. 13, June 30, 2003
Posted: 26 Jun 2003
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

56.

The Once and Future Property Tax: A Dialogue with My Younger Self

Cardozo Law Review, Vol. 23, p. 2199, 2002
Posted: 13 Feb 2003
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

57.

Dr. Warren, Section 107, and Texas Monthly: A Reply

Tax Notes, Vol. 95, No. 11, June 10, 2002
Posted: 08 Jun 2002
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

58.

Dr. Warren, the Parsonage Exclusion, and the First Amendment

Tax Notes, Vol. 95, No. 1, April 1, 2002
Posted: 31 Mar 2002
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

59.

Cross-Testing, Nondiscrimination, and New Comparability: A Rejoinder to Mr. Orszag and Professor Stein

Buffalo Law Review, Vol. 49, P. 675, 2001
Posted: 13 Nov 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

60.

Is Cross-Testing a Mistake? Cash Balance Plans, New Comparability Formulas, and the Incoherence of the Nondiscrimination Norm

Buffalo Law Review, Vol. 49, P. 575, 2001
Posted: 13 Nov 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

61.

Eberl's Independent Investors, and the Incoherence of the Reasonable Compensation Rule

Tax Notes, Vol. 92, No. 4, July 2001
Posted: 19 Jul 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

62.

Egelhoff, ERISA Preemption, and the Conundrum of the 'Relate To' Clause

Tax Notes, Vol. 91, No. 13, June 2001
Posted: 06 Jun 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

63.

The Cash Balance Controversy

Virginia Tax Review, Vol. 19, P. 683, 2000
Posted: 27 Sep 2000
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

Abstract:

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