The Income Tax Cases and Jurisdictional “Waiver”

Gerard Magliocca

Gerard N. Magliocca is the Samuel R. Rosen Professor at the Indiana University Robert H. McKinney School of Law. Professor Magliocca is the author of three books and over twenty articles on constitutional law and intellectual property. He received his undergraduate degree from Stanford, his law degree from Yale, and joined the faculty after two years as an attorney at Covington and Burling and one year as a law clerk for Judge Guido Calabresi on the United States Court of Appeals for the Second Circuit. Professor Magliocca has received the Best New Professor Award and the Black Cane (Most Outstanding Professor) from the student body, and in 2008 held the Fulbright-Dow Distinguished Research Chair of the Roosevelt Study Center in Middelburg, The Netherlands. He was elected to the American Law Institute (ALI) in 2013.

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2 Responses

  1. nidefatt says:

    maybe it’s personal jurisdiction over the government that is barred. you can waive that.

  2. Scott Dodson says:

    Jurisdictional waivability is more complicated than the rhetoric makes it out to be. In addition to PJ, the 11th Amendment’s limitation of “judicial power” can be waived. Also, as Michael Collins has persuasively shown, equity jurisdiction was conceived of quite differently in 1895 than it is now.