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6 St. & Loc. Tax Law. [i] (2001)

handle is hein.journals/stlotalwy6 and id is 1 raw text is: The State ardL Ioxal Tao__x__23w__VOL. 6, 2001 ARTICLES Why Federal Preemption is Needed to End Discriminatory Taxation of Telecommunications Property Michael T. Raymond The Supreme Court and State Taxation: 1999-2000, the Court Decides to Let Sleeping Dogs Lie Carter G. Phillips, Nathan C. Sheers & Jeffrey T. Cook California Property Tax Issues in Corporate Reorganizations Scott J. Heyman & Ivy H. Jones The Multistate Tax Commission - Its History and Its Future R. Bruce Johnson Hunt-Wesson and the Continuing Problem of Tax Arbitrage Michael J. McIntyre NOTES Why Denial of Certiorari May Serve the Purposes of the Dormant Commerce Clause: J. C. Penney National Bank v. Johnson Audrey L. Harris The Complete Auto Test is Alive and Well, But Internal Consistency Now Has an Expanded Reading: General Motors Corporation v. City and County of Denver Zachary Bogue 2000 IMPORTANT DEVELOPMENTS IN STATE AND LOCAL TAX Published by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center 61 Y s OF PUBLIC SERICE