//  7/26/18  //  Commentary

On this week's episode of Versus Trump, Jason, Charlie, and Easha discuss a new lawsuit by four blue states contending that the new cap on deducting state and local taxes—passed as part of the 2017 tax bill—is unconstitutional. As usual, you can listen online below, and subscribe via this page with any podcast player or here in iTunes. 

Charlie starts the discussion by explaning the background of the federal treatment of state and local taxes, and what the new tax law changed. They then discuss the legal claims by the states, which fall into a few different buckets. First, does the law violate the original understanding of the constitutional amendment (Number 16) authorizing the federal government to impose an income tax? Second, does the new law unfairly target certain states, or unfairly coerce them to change their policy on taxes and spending? The gang doesn't think any of the claims are great bets to succeed, but they each discuss their level of intrigue with these novel theories.

You can find us at @VersusTrumpPod on twitter, or send us an email at versustrumppodcast@gmail.com. You can buy t-shirts and other goods with our super-cool logo here

Notes

  • The Complaint in New York v. Mnuchin is here.
  • A very useful post at TaxProf Blog, with links to even more commentary, is here.

How Nervous Should You Be About Election Day?

11/2/20  //  Commentary

I'm pretty nervous. But there’s also no reason to think that the rule of law has been entirely eroded in America in 2020. So far, the center has held.

Versus Trump: The Law Headed Into The Election

11/2/20  //  Commentary

Will this be the last Versus Trump before Trump loses reelection? Who knows, but, on this week’s episode, Jason and Charlie discuss key theories that will shape which votes count. Listen now!

Charlie Gerstein

Civil Rights Corps

Kavanaugh's Wisconsin Opinion Flunks Originalist Test of Constitution's Text and History

10/30/20  //  In-Depth Analysis

Brianne Gorod & Charlie Miller: Contrary to Justice Kavanaugh’s suggestion, there is nothing sacrosanct about November 3, and no requirement that the country must know the victor of the presidential election that night.

Brianne J. Gorod

Constitutional Accountability Center