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Taxing Colonel Sanders: Re-Examining Constitutional Nexus Through The Lens Of Kfc V. Iowa, James F. Murtha
Taxing Colonel Sanders: Re-Examining Constitutional Nexus Through The Lens Of Kfc V. Iowa, James F. Murtha
Western New England Law Review
Over twenty years ago, the Supreme Court of the United States decided that an entity must have a “physical presence” within a state before that state’s taxing authority can require the entity to pay state taxes. Since this physical presence requirement was created, a deep divide among state courts has shaped a confusing landscape surrounding two issues with the requirement. First, the states disagree on what constitutes physical presence within a state. Some state courts have held that mere economic presence in a state is sufficient for a state to assert its tax jurisdiction. Second, the states disagree on whether …
Preliminary Injunction Standards In Massachusetts State And Federal Courts, Arthur D. Wolf
Preliminary Injunction Standards In Massachusetts State And Federal Courts, Arthur D. Wolf
Western New England Law Review
Concurrent jurisdiction frequently allows attorneys the choice of filing a complaint in state or federal court. State courts presumptively have jurisdiction over claims rooted in federal law. At times, state courts are required to entertain federal claims. Similarly, federal courts have authority over state claims because of diversity, federal question, and supplemental jurisdiction. Many claims are rooted in both state and federal law, such as antitrust, civil rights, environmental, consumer protection, and civil liberties. Confronted with the choice of state or federal court, the attorney must evaluate a variety of factors before deciding in which court to file.
In a …