Is Taxpayer’s Rare 14th Amendment Win a Sign of the Future?

Article by Jennifer Karpchuk on "Is Taxpayer’s Rare 14th Amendment Win a Sign of the Future?"

Jennifer Karpchuk authored an article on due process and equal protection clauses of the 14th Amendment. The article uses a Pennsylvania case, Sands Bethworks Gaming LLC v. Pennsylvania Department of Revenue, to illustrate how the 14th Amendment protects the interests of the taxpayer, separate from a state’s constitutional provisions, and explains how this case can be used when challenging other states’ tax assessments.

Click here to read the article.