Search for: "State v. Quilling" Results 61 - 80 of 237
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23 Jun 2019, 3:50 pm
Compliance with the Clause’s demands “requires some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax,” and that “the ‘income attributed to the State for tax purposes . . . be rationally related to “values connected with the taxing State,” ’ ” Quill Corp. v. [read post]
13 Feb 2018, 4:26 pm by Adam Thimmesch
Since Quill, academics have lambasted that rule from a number of angles and have called for the Court or Congress to free states of its restriction. [read post]
28 Jan 2013, 4:46 am
From the days of Geoffrey through 2011, the states were largely victorious in corporate income tax nexus cases involving "foreign" holding companies. [read post]
21 Jun 2018, 1:09 pm by Adam Thimmesch
The Supreme Court issued a 5-4 decision overruling its long-standing physical presence rule in South Dakota v. [read post]
18 Jan 2018, 4:53 am by David Post
Early in the Internet Era (1992), the Supreme Court held, in Quill v. [read post]
20 Jan 2018, 4:53 am by David Post
Early in the Internet Era (1992), the Supreme Court held, in Quill v. [read post]
12 Jan 2018, 3:15 pm by Lyle Denniston
In 1992, the issue came up again, but the Court ruled in the case of Quill Corp. v. [read post]
29 Aug 2018, 7:03 am by Dan Carvajal
Illinois Department of Revenue (1967) and Quill Corp. v. [read post]
13 Jan 2011, 12:55 pm
The Iowa Supreme Court recently handed down a decision in the case of Kentucky Fried Chicken v. [read post]
13 Jan 2011, 12:55 pm
The Iowa Supreme Court recently handed down a decision in the case of Kentucky Fried Chicken v. [read post]
10 Jul 2014, 9:58 pm
In 1992, the Supreme Court of the United States heard a case called Quill v. [read post]
2 Jan 2011, 9:00 pm
From Tax Update Blog: State taxing authorities have long despised the Supreme Court's ruling in Quill v. [read post]
16 Mar 2011, 11:58 am by LindaMBeale
The best answer, then, would be for the Supreme Court to revisit its conclusion in the 1992 case Quill Corporation v North Dakota, which required a physical presence in order for states to mandate collection of their sales taxes by companies that make sales to their residents. [read post]
22 Jun 2018, 3:22 pm by Ilya Shapiro
Moreover, overturning bad precedent in and of itself isn’t bad — when old cases are really wrong and create unworkable legal regimes, they deserve to be overturned — but here the court says that 1992’s Quill v. [read post]