| 翻訳と辞書 |
| Department of Revenue of Ky. v. Davis ： ウィキペディア英語版 |
Department of Revenue of Kentucky v. Davis
''Department of Revenue of Kentucky v. Davis'', , is a United States Supreme Court case in which the Court upheld a Kentucky law that provides a preferential tax break to Kentucky residents who invest in bonds issued by the state and its municipalities (municipal bonds). The Court held in a 7-2 vote that the State of Kentucky does not engage in unconstitutional discrimination against interstate commerce by exempting the interest on its bonds from residents' taxable income while taxing the interest earned on the bonds of other states.
The case has national implications because thirty-six (36) states have tax schemes similar to the one at issue in Kentucky.〔''Department of Revenue of Kentucky v. Davis'' 553 U.S. ____, pg 5.〕
==Background==
George and Catherine Davis sued the State of Kentucky under the legal theory that the State of Kentucky violated the Dormant Commerce Clause, a legal implication of the Commerce Clause, by providing a differential tax treatment to gains earned from investments in municipal bonds from Kentucky versus other states.〔''Department of Revenue of Kentucky v. Davis'' 553 U.S. ____, pg 6.〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
■ウィキペディアで「Department of Revenue of Kentucky v. Davis」の詳細全文を読む
スポンサード リンク
| 翻訳と辞書 : 翻訳のためのインターネットリソース |
Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.
|
|