Open Access. Powered by Scholars. Published by Universities.®
- Institution
Articles 1 - 5 of 5
Full-Text Articles in Tax Law
New York City Property Taxes And Appeals: A Systemic Subversion Of Constitutional Rights, Phoenix Marino
New York City Property Taxes And Appeals: A Systemic Subversion Of Constitutional Rights, Phoenix Marino
NYLS Law Review
No abstract provided.
Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action, Claire Shook
Dickinson Law Review (2017-Present)
The Commerce Clause of Article I grants Congress the power to regulate commerce. In the past, an entity had to have a physical presence in a state for that state to impose taxes on the entity. Due to the changing landscape of online businesses, the U.S. Supreme Court decided in South Dakota v. Wayfair in June 2018 to remove the physical presence rule as it applied to the Commerce Clause analysis of state taxation. The Wayfair decision’s ramification is that states can now impose taxes on businesses conducting sales online without having any physical presence in those states. While the …
Due Process: T.E.A. Marine Automotive Corp. V. Scaduto
Due Process: T.E.A. Marine Automotive Corp. V. Scaduto
Touro Law Review
No abstract provided.
Constitutional Law - Charitable Tax Exemptions - Granting Of Tax Benefits To Discriminatory Fraternal Orders Is A Violation Of The Equal Protection Aspect Of The Fifth Amendment, Marc Howard Jaffe
Villanova Law Review
No abstract provided.