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As a result, the relator’s burden to prove the tax obligation required proof that the taxpayer had a tax collection and remittance obligation (or nexus) under Illinois tax law that would not offend U.S. commerce clause nexus principles.9 While proving attributional nexus is an arduous factual task, the additional requirement to prove that the taxpayer acted with a “knowing” mental intent significantly increases the relator’s difficulty in proving a FCA violation. [read post]
30 Jun 2019, 6:30 am by Sandy Levinson
  He agrees with what is near conventional wisdom, for example, that Marbury represents far more of a prudential decision about the Court’s actual capacity to work its will against an oppositional Jeffersonian Administration than a truly convincing interpretation of Section 13 of the Judiciary Act of 1789 and/or Article III with regard to Congress’s power to add to the stipulated original jurisdiction of the Supreme Court. [read post]