State taxation of American indians, the tribes and those doing business with them : sovereignty, Indian Commerce Clause, treaties and statutes / Professor Richard D. Pomp, University of Connecticut School of Law, Hartford, Connecticut.
2014
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Details
Author
Title
State taxation of American indians, the tribes and those doing business with them : sovereignty, Indian Commerce Clause, treaties and statutes / Professor Richard D. Pomp, University of Connecticut School of Law, Hartford, Connecticut.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2014]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1440.
Formatted Contents Note
Detailed analysis. State taxation of American Indians, the tribes, and those doing business with them : sovereignty, Indian commerce clause, treaties, and statutes
The early days
Birth of the Indian Commerce Clause
Early U.S. Supreme Court jurisprudence
The dawn of modern jurisprudence and the infringement test
Preemption and the Indian trader cases
The distinction between on-and off-reservation activities
The cigarette cases
The preemption/balancing cases
The natural resource cases
The gasoline cases
The income tax
Conclusion.
The early days
Birth of the Indian Commerce Clause
Early U.S. Supreme Court jurisprudence
The dawn of modern jurisprudence and the infringement test
Preemption and the Indian trader cases
The distinction between on-and off-reservation activities
The cigarette cases
The preemption/balancing cases
The natural resource cases
The gasoline cases
The income tax
Conclusion.
Summary
"The Portfolio opens with a detailed and lengthy history of Colonial America, the Crown, and their dealings with the Indians. It describes the circumstances leading up to the adoption of the Articles of Confederation, with a special focus on Article IX-the precursor to the Indian Commerce Clause. The Portfolio surveys the Constitutional Convention and the birth of the Indian Commerce Clause and contrasts that Clause with the Interstate and Foreign Commerce Clauses. The Portfolio highlights two competing schools of interpretation of the Indian Commerce Clause. The historic context offered by the Portfolio offers insights into the unique set of circumstances and events that shaped the Indian Commerce Clause and distinguished it from the Interstate Commerce Clause and the Foreign Commerce Clause. The Portfolio explains how, unlike these other Clauses, the Indian Commerce Clause was drafted and formulated at a different time during the Constitutional Convention, had its unique roots in the Articles of Confederation, and was apparently tagged onto the already drafted Interstate and Foreign Commerce Clauses, more for stylistic convenience than for substantive reasons. The Portfolio attempts to answer why the promise of the Indian Commerce Clause has gone unfulfilled. Throughout the Portfolio is detailed analysis and discussion of prominent U.S. Supreme Court cases and other seminal Indian tax cases. The Portfolio identifies the applicable jurisprudents and rules governing the state taxation of Indians, the tribes, and those doing business with them."
Source of Description
Description based on contents viewed on February 6, 2019; title from description page.
Location
www
Available in Other Form
Print version: Pomp, Richard D. State taxation of American indians, the tribes and those doing business with them. Arlington, VA : Tax Management Inc., ©2014-
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Alternate Title
BNA Premier package.
Language
English
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