Background
Jensen, Erik Michael was born on August 26, 1945 in Washington, District of Columbia, United States. Son of Wayne Ivan and Anna Elizabeth Jensen.
( The U.S. Constitution contains several limitations on t...)
The U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always ignored due to the assumption that Congress is unconstrained in imposing taxes. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended. This full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation.
http://www.amazon.com/gp/product/031331229X/?tag=2022091-20
Jensen, Erik Michael was born on August 26, 1945 in Washington, District of Columbia, United States. Son of Wayne Ivan and Anna Elizabeth Jensen.
Bachelor of Science, Massachusetts Institute of Technology, 1967. Master of Arts, U Chicago, 1972. Juris Doctor, Cornell Univercity, 1979.
Bars: New York 1980, United States Tax Court 1981, United States District Court (southern district) New York 1983, United States Court Appeals 1983.
Law clerk to Judge Monroe G. McKay, Salt Lake City, 1979-1980. Associate Sullivan & Cromwell, New York City, 1980-1983.
Assistant professor of law Case Western Reserve University, Cleveland, 1983-1986, associate professor, 1986-1989, professor, 1989-1998, David L. Brennan professor, 1998.
Law clerk to Honorary Monroe G. McKay, Salt Lake City, 1979-1980. Associate Sullivan & Cromwell, New York City, 1980-1983. From assistant professor law to professor Case Western Reserve University, Cleveland, 1983-1998, David L. Brennan professor, since 1998.
Visiting professor Cornell University, 1999.
( The U.S. Constitution contains several limitations on t...)
Advisory council Musical Arts Association Cleveland Orchestra, 1984-1985. With United States Army, 1968-1970. Fellow American College Tax Counsel.
Member American Bar Association, Cleveland Bar Association, American Political Science Association, American Law Institute, International Fiscal Association, National Tax Association, Order of Coif (executive committee 1994-2000).
Married Helen Burgin, May 4, 1981. 1 child, Addie.