Student's Prizewinning Law Review Article Ignites Texas Tax Debate
Nikki Laing is no ordinary law student. And her upcoming Baylor Law Review article is more than a bit unusual, too.
At 35, she is the mother of an 11-year-old and has already put together a successful small business. Plus, she is not only an accountant but last year scored in the top 10 on the Texas exam for certified public accountants, writes Rick Casey in a Houston Chronicle opinion column.
Laing’s article, which won’t officially be published for a few more weeks but has already won a $1,000 prize for being the best Baylor Law Review article this year, is also garnering major attention on websites for professionals.
The reason why: It suggests a state business tax enacted in 2006 may be an income tax that is unconstitutional under state law.
“I’m very puzzled by why there hasn’t been a suit,” says Laing, who is expected to qualify for her law license in 2012.
Laing’s upcoming article is titled “An Income Tax by any Other Name Is Still an Income Tax: The Constitutionality of the Texas ‘Margin’ Tax as Applied to Partnerships and Other Unincorporated Associations.”
