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Articles 1 - 3 of 3
Full-Text Articles in Law
A Unifying Approach To Nexus Under The Dormant Commerce Clause, Adam B. Thimmesch
A Unifying Approach To Nexus Under The Dormant Commerce Clause, Adam B. Thimmesch
Michigan Law Review Online
The Supreme Court has long debated the existence and scope of its power to restrict state regulation under the so-called negative or dormant Commerce Clause. The Court took a broad view of that power in the late 1800s, but it has refined and restricted its role over time. One area where the Court has continued to wield considerable power, however, has been in the context of state taxes. Specifically, the Court has continued to restrict states' power to compel out-of-state vendors to collect their sales and use taxes based on a physical-presence "nexus" rule. That rule dates back to the …
Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason
Dual Residents: A Sur-Reply To Zelinsky, Michael S. Knoll, Ruth Mason
All Faculty Scholarship
In this article, we respond to Professor Zelinsky’s criticism of our arguments regarding the constitutionality of New York’s tax residence rule. We argue that the Supreme Court’s decision in Wynne requires reconsideration of the New York Court of Appeal’s decision in Tamagni.
Rethinking The Dormant Commerce Clause?: Climate Change And Food Security, Michael Barsa
Rethinking The Dormant Commerce Clause?: Climate Change And Food Security, Michael Barsa
Northwestern Journal of Law & Social Policy
No abstract provided.