1. arguing the subsidy rationale in Cammarano is unsatisfying because both the denial of a deduction and the imposition of a tax restrict free speech and act as a penalty for that speech);See George Cooper;L. REV,1968
2. The doctrines have become formalistic labels for conclusions, rather than useful tools for understanding;Robert C Post;J,1996
3. But see;Epstein, supra note 108