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Full-Text Articles in Law
Jurisdiction And Nexus, John B. Harper
Jurisdiction And Nexus, John B. Harper
William & Mary Annual Tax Conference
No abstract provided.
Commerce Clause Restraints On State Taxation After Jefferson Lines, Walter Hellerstein, Michael J. Mcintyre, Richard D. Pomp
Commerce Clause Restraints On State Taxation After Jefferson Lines, Walter Hellerstein, Michael J. Mcintyre, Richard D. Pomp
Scholarly Works
The Supreme Court's 1977 decision in Complete Auto Transit, Inc. v. Brady signaled a paradigmatic shift in the Court's approach to state tax adjudication under the dormant Commerce Clause. In Complete Auto, the Court repudiated the formalistic school of interpretation that once had governed Commerce Clause analysis of state taxation because it bore ‘no relationship to economic realities.’ In its place, the Court embraced a decisional framework that ‘considered not the formal language of the tax statute but rather its practical effect.’ In furtherance of this objective, the Court suggested a four-part test to guide the constitutional analysis of state …
The Virginia Limited Liability Company, James J. Wheaton
The Virginia Limited Liability Company, James J. Wheaton
William & Mary Annual Tax Conference
No abstract provided.