taxation, constitutional law, state sovereignty
This Article examines the constitutionality of repealing the tax exempt status of interest accrued on bonds issued by states and municipalities. It concludes that repealing this tax exemption is unconstitutional, as it would encroach on state's sovereignty inherently protected by the constitution.
John J. Keohane,
The Mortgage Subsidy Bond Tax Act of 1979: An Unwarranted Attack on State Sovereignty,
8 Fordham Urb. L.J. 483
Available at: https://ir.lawnet.fordham.edu/ulj/vol8/iss3/1