Volume 14 (1999)

CONTENTS

ARTICLES

• Economic Nexus: Legislative Presumption or Legitimate Proposition
Craig J. Langstraat and Emily S. Lemmon
-- Page 1

• The Failure to Provide Adequate Higher Education Tax Incentives for Lower-Income Individuals
Natasha Mulleneaux
-- Page 27

• Entrenching Interests: State Supermajority Requirements to Raise Taxes
Max Minzner
-- Page 43

COMMENTS

• Employee Stock Ownership Plans: Uncertainties Plaguing the Duties of the ESOP Fiduciary with Respect to Coting and Defensive ESOPs Comment
Gina Marie Agresta-Richardson
-- Page 91

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