The Persistent Problem of Media Taxation: First Amendment Protection in the 1990S
1997 ◽
Vol 74
(3)
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pp. 579-590
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Keyword(s):
One Step
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This article examines U.S. Supreme Court decisions regarding the constitutionality of taxation of the mass media. It concludes that the Court's 1991 decision in Leathers v. Medlock does not represent a substantial change in the law governing taxation of the media but is one step in the evolution of two distinct lines of media taxation cases. The article also examines how the lower courts have applied Leathers in the six years since it was decided. The lower court decisions uniformly - although not explicitly - recognize the two lines. What is needed now is explicit recognition by both the Supreme Court and the lower courts.
2006 ◽
Vol 27
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pp. 209-230
Keyword(s):
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2018 ◽
Vol 112
(4)
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pp. 741-745
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Keyword(s):
2016 ◽
Vol 47
(2)
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pp. 227
Keyword(s):