Calvin H. Johnson

Publications

• Charles and Kathleen Moore and the Coming Tax Armageddon
  28 FLA. TAX REV. (2025) · Florida Tax Review · 2025
• Binding Constitutional History: Reverse <i>Pollock</i> and End Fatal Apportionment
  25 FLA. TAX REV. (2023) · Florida Tax Review · 2023
• Sola Scriptura: Slavery, Federalism and the Textual Power to Provide for the General Welfare
  31 WM. & MARY BILL RTS. J. 667 (2023) · William & Mary Bill of Rights Journal · 2023

• Madison's Denials
  34 CONST. COMMENT. 193 (2019) · Constitutional Commentary · 2019
• A Conceptual Framework for Capital Gain
  20 FLA. TAX REV. (2017) · Florida Tax Review · 2017

• States Rights? What States' Rights: Implying Limitations on the Federal Government from the Overall Design
  57 BUFF. L. REV. 225 (2009) · Buffalo Law Review · 2009
• Really Cool Stuff: Digital Searches into the Constitutional Period
  25 CONST. COMMENT. 51 (2008) · Constitutional Commentary · 2008
• Was It Lost?: Personal Deductions under Tax Reform
  59 SMU L. REV. 689 (2006) · SMU Law Review · 2006
• The Dubious Enumerated Power Doctrine
  22 CONST. COMMENT. 25 (2005) · Constitutional Commentary · 2005
• The Disloyalty of Stock and Stock Option Compensation,
  Connecticut Insurance Law Journal · 2004
• The Panda's Thumb: The Modest and Mercantilist Original Meaning of the Commerce Clause
  13 WM. & MARY BILL RTS. J. 1 (2004) · William & Mary Bill of Rights Journal · 2004
• Fixing the Constitutional Absurdity of the Apportionment of Direct Tax
  21 CONST. COMMENT. 295 (2004) · Constitutional Commentary · 2004
• A Thermometer for the Tax System: The Overall Health of the Tax System as Measured by Implicit Tax
  56 SMU L. REV. 13 (2003) · SMU Law Review · 2003
• Homage to Clio: The Historical Continuity from the Articles of Confederation into the Constitution
  20 CONST. COMMENT. 463 (2003) · Constitutional Commentary · 2003

• Stock Compensation: The Most Expensive Way to Pay Future Cash
  52 SMU L. REV. 423 (1999) · SMU Law Review · 1999
• Apportionment of Direct Taxes: The Foul-Up in the Core of the Constitution
  7 WM. & MARY BILL RTS. J. 1 (1998) · William & Mary Bill of Rights Journal · 1998
• Accounting in Favor of Investors
  19 CARDOZO L. REV. 637 (1997) · Cardozo Law Review · 1997