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The Political Process Argument For Overruling Quill, Edward A. Zelinsky
The Political Process Argument For Overruling Quill, Edward A. Zelinsky
Articles
Should the U.S. Supreme Court overrule Quill Corporation v. North Dakota? In Quill, the Court held that, under the dormant Commerce Clause of the U.S. Constitution, the states cannot impose the obligation to collect sales taxes on out-of-state vendors which lack physical presence in the taxing state. As internet commerce has grown, Quill’s physical presence test has severely hampered the states’ ability to enforce their sales taxes.
Much of the Supreme Court’s case law suggests that, under the banner of stare decisis, the Court should not overturn Quill. This case law indicates that it is Congress’s …
Implementing The Standby Letter For Credit Convention With The Law Of Wyoming, James J. White
Implementing The Standby Letter For Credit Convention With The Law Of Wyoming, James J. White
Articles
For the first time in American practice, we propose to implement a convention by a federal adoption of law previously enacted by the states – from Wyoming to New York – to implement the Convention on Independent Guarantees and Standby Letters of Credit (“Convention”).1