Justice Brandeis and State Taxation

State Tax Notes, Volume 104, May 2, 2022

2 Pages Posted: 1 Jun 2022

See all articles by Michael T. Fatale

Michael T. Fatale

Commonwealth of Massachusetts - Department of Revenue; Boston College Law School; Boston University School of Law

Date Written: April 25, 2022

Abstract

This letter to the editor published in State Tax Notes celebrates Justice Louis Brandeis’ substantial contribution to the law of state taxation, authorship of the century-old opinion in Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113 (1920). Underwood Typewriter established the notions of “fair apportionment” and what would come to be called the “unitary business principle” – standards that have been consistently applied since the time of that case to evaluate the constitutionality of a state's imposition of corporate income tax.

Suggested Citation

Fatale, Michael T., Justice Brandeis and State Taxation (April 25, 2022). State Tax Notes, Volume 104, May 2, 2022, Available at SSRN: https://ssrn.com/abstract=4102356

Michael T. Fatale (Contact Author)

Commonwealth of Massachusetts - Department of Revenue ( email )

100 Cambridge Street
PO Box 9566
Boston, MA 02114
United States

Boston College Law School ( email )

885 Centre Street
Newton, MA 02459-1163
United States

Boston University School of Law ( email )

765 Commonwealth Avenue
Boston, MA 02215
United States

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