Edward A. Zelinsky

Yeshiva University - Benjamin N. Cardozo School of Law

Morris and Annie Trachman Professor of Law

55 Fifth Ave.

New York, NY 10003

United States

  • Yeshiva University - Benjamin N. Cardozo School of Law

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    • Tel: 212-790-0277
SCHOLARLY PAPERS

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Scholarly Papers (77)

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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 600 (62,243)

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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 558 (68,235)

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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.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
Daniel J. Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan M. Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Andrew J. Haile, David Herzig, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard Jr., Orly Mazur, Susan C. Morse, Richard Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin Adele Scharff, Daniel Shaviro, Jay A. Soled, Sloan G. Speck, Kirk J. Stark, John A. Swain, Adam B. Thimmesch, Manoj Viswanathan, Edward A. Zelinsky and Eric M. Zolt
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 392 (104,034)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

4.

Coronavirus, Telecommuting, and the 'Employer Convenience' Rule

95 State Tax Notes 1101 (2020), Cardozo Legal Studies Research Paper No. 609
Number of pages: 4 Posted: 06 May 2020
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 346 (119,602)

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convenience of the employer, telecommuting, nonresident income taxation

5.

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 327 (127,276)

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

6.

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 321 (129,745)

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

7.

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 298 (140,244)

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health care, ERISA, federal preemption

8.

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 268 (156,340)
Citation 1

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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

9.

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 268 (156,340)

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ERISA, preemption, health care, San Francisco

10.

The Defined Contribution Paradigm

Number of pages: 85 Posted: 11 Jan 2005
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 267 (156,962)
Citation 2

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ERISA, pensions, income tax

11.

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 264 (158,707)

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dormant commerce clause, tax nexus, state taxation, apportionment

12.

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

Number of pages: 31 Posted: 12 Apr 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 228 (182,987)
Citation 3

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13.

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

Downloads 223 (186,794)

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 127 (301,765)

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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 96 (366,958)

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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 213 (195,086)

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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 210 (197,713)

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

16.

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 210 (197,713)
Citation 1

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

17.

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 205 (202,143)

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Wal-Mart, ERISA, Preemption, Maryland

18.

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 200 (206,774)

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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

19.

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 171 (237,044)

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

20.

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 165 (244,153)

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ERISA, preemption, statutory interpretation, pensions, federalism

21.

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 164 (245,409)

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

22.

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 164 (245,409)

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

23.

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 159 (251,912)

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

24.

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 159 (251,912)

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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

25.

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 157 (254,555)

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

26.

Taxing Interstate Remote Workers After New Hampshire v. Massachusetts: The Current Status of the Debate

Florida Tax Review (Forthcoming), Cardozo Legal Studies Research Paper No. 656
Number of pages: 31 Posted: 04 Oct 2021
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 153 (259,956)

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remote work, telecommuting, state income taxation, apportionment, substantial presence, New Hampshire v. Massachusetts, Complete Auto Transit, Zelinsky, Huckaby, Wayfair v. South Dakota, dormant Commerce Clause, convenience of the employer, nonresidents

27.

Reasonable Compensation

Number of pages: 26 Posted: 23 Jan 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 153 (259,956)

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28.

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 150 (264,188)

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

29.

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 142 (275,950)

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

30.

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 139 (280,590)

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

31.

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 138 (282,134)

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

32.

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

Number of pages: 89 Posted: 07 Jan 2003
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 136 (285,348)
Citation 6

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Taxation; commerce clause; discriminatory taxation

33.

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 135 (286,968)

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pension, private sector, ERISA, retirement, mandate

34.

Section 4968 and Taxing All Charitable Endowments: A Critique and Proposal

Virginia Tax Review, Vol. 38, Forthcoming, Cardozo Legal Studies Research Paper No. 543
Number of pages: 75 Posted: 13 Apr 2018
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 131 (293,422)

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Internal Revenue Code Section 4968, university endowments, donor-advised funds, private foundation, community foundations, charitable endowments, religious endowments, unrelatedbusiness income tax (UBIT), Tax Reform Act of 1968, private foundation taxes, public charities, regulatory taxation

35.

Is Bitcoin Prudent? Is Art Diversified?: Offering Alternative Investments to 401(k) Participants

Connecticut Law Review, Vol. 54, Cardozo Legal Studies Research Paper No. 643
Number of pages: 73 Posted: 23 Apr 2021
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 128 (298,729)

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Alternative Investments, 401(k), Participant-Directed Investing, Fiduciary Duty, Loyalty, Prudence, Diversification, Bitcoin, Cryptocurrency, Art, ESG Factors, Hedge Funds, Private Equity Funds, Nondiscrimination, Real Estate Investment Trusts (REITs

36.

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 121 (311,420)

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

37.

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 110 (332,990)

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

38.

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 107 (339,244)

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

39.

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 101 (352,504)

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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

40.

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 101 (352,504)

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

41.

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 100 (354,761)

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

42.

Against a Federal Patients' Bill of Rights

Number of pages: 42 Posted: 30 Jan 2003
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 100 (354,761)

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43.

Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights

Cardozo Legal Studies Research Paper 666
Number of pages: 15 Posted: 06 Dec 2021 Last Revised: 24 Mar 2022
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 98 (359,375)

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ESG, ETI, ERISA, duty of loyalty, duty of prudence, fiduciary, Department of Labor, regulations, tie-breaking, nudge, framing, efficient markets

44.

Defining Who Is An Employee After A.B.5: Trading Uniformity and Simplicity for Expanded Coverage

Catholic University Law Review, Vol. 70, Cardozo Legal Studies Research Paper No. 601
Number of pages: 76 Posted: 10 Mar 2020
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 98 (359,375)

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A.B.5, independent contractor, employee status, common lawcontrol test, ABC test, Uber, Lyft, Borello, Dynamex, economicrealities test

45.

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 91 (376,562)

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

46.

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 89 (381,679)

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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

47.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018 Last Revised: 01 Sep 2021
Daniel J. Hemel, Reuven S. Avi-Yonah, Lily L. Batchelder, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Hayes Holderness, Michael S. Knoll, Zachary D. Liscow, Ruth Mason, Goldburn Maynard Jr., Richard Pomp, James R. Repetti, Julie Roin, Erin Adele Scharff, Jay A. Soled and Edward A. Zelinsky
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 85 (392,468)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

48.

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 85 (392,468)

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

49.

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: 01 Sep 2021
Richard Pomp, Joseph Bankman, Jordan M. Barry, David Gamage, Andrew J. Haile, Hayes Holderness, Darien Shanske, Kirk J. Stark, John A. Swain, Dennis J. Ventry and Edward A. Zelinsky
University of Connecticut - School of Law, Stanford Law School, University of Southern California Gould 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 82 (400,858)

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tax, taxation, policy, public, law, sales, use, amicus brief, Supreme Court, jurisprudence, interstate, commerce, due process, clause, multistate, Quill, Bellas Hess, nexus, jurisdiction, physical presence

50.

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 81 (403,673)

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

51.

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 81 (403,673)

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

52.

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 75 (421,680)

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

53.

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 71 (434,511)

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

54.

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

Number of pages: 7 Posted: 15 Aug 2000
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 71 (434,511)

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55.

Comparing Wayfair to Wynne: Lessons for the Future of the Dormant Commerce Clause

Chapman Law Review, Forthcoming, Cardozo Legal Studies Research Paper No. 563
Number of pages: 31 Posted: 17 Sep 2018
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 69 (441,186)

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internet commerce, dormant Commerce Clause, electronic commerce, sales tax, Wayfair, Wynne, Quill, substantial nexus, stare decisis, convenience of the employer, physical presence, statutory residence

56.

New York's Ill-Advised Taxation of Nonresidents During COVID-19

TAX NOTES 1001 (May 25, 2020), Cardozo Legal Studies Research Paper No. 614
Number of pages: 6 Posted: 09 Jul 2020
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 62 (465,762)

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COVID-10, New York income taxation, “convenience of the employer” telecommuters, nonresidents, volunteers, Due Process, dormant Commerce Clause

57.

CalSavers and ERISA Redux: The District Court’s Second Opinion in Howard Jarvis Taxpayers Association v. The California Secure Choice Retirement Savings Program

New York University Review of Employee Benefits and Executive Compensation, David Pratt (ed.) (2020), Cardozo Legal Studies Research Paper No. 611
Number of pages: 33 Posted: 01 Jul 2020
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 62 (465,762)

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CalSavers, Howard Jarvis Taxpayers Association, California SecureChoice Retirement Savings Program, ERISA, preemption, Gobeille v.Liberty Mutual Insurance Co., IRA payroll deposit arrangement,New York State Conference of Blue Cross & Blue Shield Plans v.Travelers Insurance Co., employee benefit plan

58.

The Ninth Circuit's Jarvis Opinion: A Correct Application of Retrenched ERISA Preemption

New York University Review of Employee Benefits and Executive Compensation (David Pratt, ed., 2021) , Cardozo Legal Studies Research Paper No. 649
Number of pages: 20 Posted: 29 Jun 2021
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 61 (469,513)

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state-sponsored retirement savings programs for private sector employers, CalSavers Retirement Savings Program, Howard Jarvis Taxpayers Association, Employee Retirement Income Security Act of 1974 (ERISA), IRA payroll deposit arrangements, California Secure Choice Retirement Savings Trust Act

59.

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 60 (473,337)

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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

60.

Applying the First Amendment to the Internal Revenue Code: Minnesota Voters Alliance and the Tax Law’s Regulation of Nonprofit Organizations’ Political Speech

Albany Law Review, Forthcoming, Cardozo Legal Studies Research Paper No. 578
Number of pages: 67 Posted: 06 May 2019
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 43 (545,746)

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tax, Minnesota Voters Alliance v. Mansky, Johnson Amendment, Internal Revenue Code Section 501(c)(3), nonprofit organizations, intervening in political campaigns, lobbying, First Amendment, political speech, express advocacy, “magic words,” FEC v. Wisconsin Right to Life, Inc., Rev. Rul. 2007-41

61.

CalSavers and ERISA: An Analysis of Howard Jarvis Taxpayers Association v. The California Secure Choice Retirement Savings Program

New York University Review of Employee Benefits and Executive Compensation (2019), Cardozo Legal Studies Research Paper No. 579
Number of pages: 39 Posted: 06 May 2019
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 41 (555,619)

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state-sponsored retirement savings programs for private sector employers, CalSavers Retirement Savings Program, Howard Jarvis Taxpayers Association, Employee Retirement Income Security Act of 1974 (ERISA), IRA payroll deposit arrangements, California Secure Choice Retirement Savings Trust Act, ERISA

62.

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 37 (576,048)

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

63.

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

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64.

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

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65.

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

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66.

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

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67.

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

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68.

Cuno V. Daimlerchrysler: A Critique

Posted: 01 Oct 2004
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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69.

Property Tax Reform as Preservation

Posted: 26 Jun 2003
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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70.

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

Posted: 13 Feb 2003
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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71.

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

Posted: 08 Jun 2002
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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72.

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

Posted: 31 Mar 2002
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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73.

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

Posted: 13 Nov 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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74.

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

Posted: 13 Nov 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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75.

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

Posted: 19 Jul 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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76.

Egelhoff, Erisa Preemption, and the Conundrum of the 'Relate to' Clause

Posted: 06 Jun 2001
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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77.

The Cash Balance Controversy

Posted: 27 Sep 2000
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law

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