Boris Bittker, the universally recognized authority on federal taxation, turns
his formidable talents with the assistance of Brannon P. Denning to an
analysis of interstate and foreign commerce in this important work. With its
Lopez ruling in 1995, the U.S. Supreme Court signaled a new era in
interpretation of the Commerce Clause of the Constitution. Bittker and Denning
respond to the many unanswered questions in the wake of the
Lopez
decision as well as the dramatic changes surrounding electronic commerce as
they cover the full range of commerce topics, including the Federal Export Tax
Bank, the Supremacy Clause, the Dormant Commerce Clause, economic
protectionism by the states, commerce on the Internet, the Indian Commerce
Clause, postal, military, and spending powers, the treaty power, the 21st
Amendment, and much more. They also explore and explain the effect of the
interpretation of the commerce power on various industries, including
aviation, banking and financial services, insurance, and shipping. Their
insightful analysis of court decisions illuminates the probable judicial
approach to both existing and new legislation. With
Bittker on the
Regulation of Interstate and Foreign Commerce, Second Edition, the
authors supply a valuable analysis of constitutional commerce doctrine.
