Adam Blander ’13 has won The National Law Review (NLR) Winter 2011 Student Legal Writing Contest for his note, “Ford Motor Credit Company v. Chesterfield County: Reading Constitutional Fairness And Supply Side Economics Into The Virginia Tax Code,” a topic about which he wrote for a Brooklyn Law Review competition.
In this note, Blander analyzed the recent Virginia Supreme Court Decision of Ford Motor Credit Company v. Chesterfield County, which held that the gross receipts of a taxpayer’s local business branch reflected activity generated outside of the branch itself, and was therefore not taxable to Chesterfield County, Virginia as a licensing privilege under the state Tax Code. Blander argued that the Court was confronted with the broader and much more sensitive constitutional and public policy challenge of determining what constitutes “fair” tax apportionment of large multi-state businesses. He suggested that the decision may be part of a greater trend of offering tax breaks to large corporations in the hopes of encouraging them to expand operations in Virginia.
As a winner of the contest, his article will be featured on the NLR homepage for one month along with his photo, biography, and contact information.
“I was incredibly honored to receive this award,” said Blander, who is a Health Law and Policy Fellow, and graduated from McGill University in 2009 with a bachelor's degree in history. Prior to Law School, he worked at Columbia University's Mailman School of Public Health, the New York Academy of Medicine, and the Visiting Nurse Service of New York, where his research focused on issues relating to urban health environments and community-centric health services. This summer, he worked on tort litigation at the New York City Transit Authority Office of General Counsel. He is currently interning at the New York Attorney General's Health Care Bureau.