Double Taxation of Property and Income : A Study in the Judicial Delimitation of the Conflicting Claims of Taxing Jurisdiction Advanced by the American States

The subject of this thesis is one of outstanding importance, on which the ideas previously held by most lawyers have been dispelled by those late decisions of the Supreme Court of the United States which form the basis of Professor Harding's reasoning. The author seeks to put into words a concept of jurisdiction to tax which the courts have already brought into actual existence, albeit unconsciously.Harding, Arthur L. is the author of 'Double Taxation of Property and Income : A Study in the Judicial Delimitation of the Conflicting Claims of Taxing Jurisdiction Advanced by the American States', published 1978 under ISBN 9780899411262 and ISBN 0899411266.