New Standard Applicable to State Taxation of a Nonresident - An Analysis of the Supreme Court's Treatment of the Privileges and Immunities Clause in Lunding v. New York Appeals Tribunal, The
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Authors
Eckel, Gene Matthew
Issue Date
1999
Volume
32
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|The Privileges and Immunities Clause of Article IV of the Constitution provides that "[T]he Citizens of each State shall be entitled to all Privileges and Immunities of Citizens in the several States." This provision establishes comity among the states to prevent states from denying non-citizens the benefits they provide to their own citizens. The United States Constitution, however, has two clauses which guarantee privileges and immunities. The first is in the Privileges and Immunities Clause of Article IV, and the second is in the Privileges and Immunities Clause provided within the Fourteenth Amendment. It should be noted that the rights created by the Article IV Privileges and Immunities Clause are defined by state law...
Description
Citation
32 Creighton L. Rev. 1311 (1998-1999)
Publisher
Creighton University School of Law