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28 Jan 2008, 3:00 am
During the February Session, the New York Court of Appeals will hear oral arguments in Ramos v. [read post]
7 Oct 2023, 6:21 am by Kalvis Golde
The Constitution constrains states from excessively burdening out-of-state commerce – a doctrine known as the dormant commerce clause, because it is implicit in the grant of power to Congress to regulate interstate commerce. [read post]
26 Jun 2019, 9:45 am by Christopher Tyner
Late last week the United States Supreme Court decided Flowers v. [read post]
6 Aug 2023, 2:12 pm by Joel R. Brandes
 Ecuador][Petition denied][Grave risk of harm] Sarmiento v Morales. 2023 WL 3886075  (S.D. [read post]
27 Aug 2012, 3:30 am by Shaun Marker
As the Channel Fabrics case makes clear, their burden could be much lower. 1 Channel Fabrics, Inc. v. [read post]
6 Nov 2007, 12:24 pm
The Fifth Circuit, in an opinion released today in the appeal of Tuepker v. [read post]
In traditional tax enforcement proceedings, the taxpayer has the burden to prove that state tax authority’s presumptively correct assessment is erroneous to succeed. [read post]