Celebrating 125 Years

Lectures & Events

 
March 2017
Thursday
23
March
2017
Moot Courtroom (A59)
4:30 PM - 5:30 PM
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Philip Hackney, James E. & Betty M. Phillips Associate Professor of Law, LSU Law Center
1 hour of in-person CLE credit, pending approval  |  Webcast live
Tuesday
28
March
2017
Nico Osteria
6:00 PM - 8:00 PM
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Nico Osteria
1015 North Rush Street
Chicago, Illinois 60611
Wednesday
29
March
2017
Moot Courtroom (A59)
4:30 PM - 5:30 PM
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Speaker: Kenneth L. Marcus, founder and president of the Louis D. Brandeis Center for Human Rights Under Law
Wednesday
29
March
2017
White and Williams LLP
6:00 PM - 8:00 PM
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White and Williams LLP
7 Times Square, Suite 2900
New York, New York 10036-6524
30
-
31
March
2017
Moot Courtroom (A59)
This is a two-day event
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Approved for 6 hours of in-person CLE credit  |  Webcast live
April 2017
Friday
7
April
2017
CWRU Law School
8:00 AM - 5:00 PM
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6 hours of in-person CLE credit, pending approval
Thursday
13
April
2017
Moot Courtroom (A59)
4:30 PM - 5:30 PM
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Speaker: Tim Wu, Professor, Columbia Law School
1 hour of in-person CLE credit, pending approval  |  Webcast live
Wednesday
19
April
2017
The City Club of Cleveland
8:30 AM - 9:30 AM
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Kathryn S. Mercer, Professor of Lawyering Skills, Case Western Reserve University School of Law
1 hour of in-person CLE credit, pending approval  |  Webcast live
Thursday
20
April
2017
Moot Courtroom (A59)
4:30 PM - 5:30 PM
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Speaker: Winnifred Fallers Sullivan, Professor and Chair of the Department of Religious Studies and Affiliate Professor of Law, Indiana University Bloomington
1 hour of in-person CLE credit, pending approval
Monday
24
April
2017
Moot Courtroom (A59)
5:00 PM - 6:00 PM
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Speaker: Dynda A. Thomas, Partner, Squire Patton Boggs
1 hour of in-person CLE credit, pending approval  |  Webcast live
May 2017
Wednesday
17
May
2017
The City Club of Cleveland
8:30 AM - 9:30 AM
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Timothy Webster, Professor of Law, Case Western Reserve University School of Law
1 hour of in-person CLE credit, pending approval  |  Webcast live
Sunday
21
May
2017
CWRU Law School
All-day event
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Webcast live
February 2018
16
-
17
February
2018
CWRU Law School
This is a two-day event
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Taxes and the Constitution
Sponsor
CWRU Law Downtown Lecture Series
MAR 13, 2013
8:30 AM - 9:30 AM
Location
The City Club of Cleveland
850 Euclid Ave., 2nd floor
CLE Credit
Approved for 1 hour of in-person CLE credit
Congress’s power to tax is generally taken for granted, but the Constitution contains important limitations on the taxing power—the power to lay and collect taxes. Some issues:
  • What distinguishes a “tax’ from other governmental charges?
  • What are direct and indirect taxes and why does it matter whether a tax is one or the other?
  • What’s the significance of the Sixteenth Amendment, which permits Congress to enact a “tax on incomes” without having to meet the apportionment rule that otherwise applies to direct taxes?
  • Does the taxing power legitimate any exercise of congressional power that is funded by taxation?

These issues are not of only historical interest. Some were implicated in the recent litigation on the legitimacy of the individual mandate in the Obamacare legislation—the requirement, beginning in 2014, that most Americans acquire suitable health insurance or pay a penalty.
Speaker Information
Erik Jensen
Schott van den Eynden Professor of Law
Case Western Reserve University School of Law

Erik Jensen is the Schott-van den Eynden Professor of Law at Case Western Reserve University School of Law, having earlier occupied the David L. Brennan chair. He has been on the Case Western Reserve University School of Law faculty since 1983, teaching courses in federal income taxation, corporate and partnership taxation, business planning, and American Indian law. He has been a visiting professor at the Cornell University Law School.

Professor Jensen has published widely, in generalist journals including the Columbia Law Review, the University of Pennsylvania Law Review, the Cornell Law Review, and the North Carolina Law Review, and in specialist journals including Tax Notes, the Virginia Tax Review, and Constitutional Commentary. He is author of The Taxing Power, published by Praeger in 2005, and is editor of the Journal of Taxation of Investments, a quarterly publication. He is active in professional organizations and speaks regularly at meetings of the ABA Section of Taxation and the Cleveland Tax Institute. He is a member of the American Law Institute and a fellow of the American College of Tax Counsel.


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