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18 Jun 2012, 8:30 am
” As readers of this Blog are aware, the critical question in Christopher v. [read post]
16 Aug 2019, 1:52 pm
In United States v. [read post]
17 Jan 2014, 4:01 am
Here: Native Wholesale Supply v Wasden Cert Petition 1. [read post]
11 Apr 2014, 8:28 am
From SCOTUSblog: Native Wholesale Supply Company v. [read post]
24 Jun 2010, 9:32 am
The suburb has an ordinance banning for sale signs (you can read its text in the earlier post) and I wondered why the ban continued to have force even though the Supreme Court ruled that such ordinances were unconstitutional in the 1977 case Linmark Associates v. [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]
2 Feb 2020, 8:17 am
–Johnson v. [read post]
30 Jan 2013, 11:37 am
The Ninth Circuit had held that § 109(a) (First Sale Doctrine) does not apply to items manufactured outside of the United States. [read post]
30 Jan 2013, 11:37 am
The Ninth Circuit had held that § 109(a) (First Sale Doctrine) does not apply to items manufactured outside of the United States. [read post]
30 Jan 2013, 11:37 am
The Ninth Circuit had held that § 109(a) (First Sale Doctrine) does not apply to items manufactured outside of the United States. [read post]
4 Jun 2016, 7:37 am
U.S. v. [read post]
16 Feb 2022, 8:40 am
These add to the burgeoning list of laws already in effect in California, Virginia, New York, Vermont, the District of Columbia, and other states that have been written specifically to address automatic renewal sales and subscription offers to consumers. [read post]
19 Feb 2016, 11:57 am
Continuous and substantial in-state business activity, including large sales and multiple facilities insufficient. [read post]
23 Oct 2014, 7:08 am
" Ziptronix, Inc. v. [read post]
10 Mar 2019, 11:00 pm
In Part One, we discussed how states have responded to the Supreme Court's landmark sales and use tax decision, South Dakota v. [read post]
16 Nov 2016, 6:00 am
In Wickard v. [read post]
30 Apr 2015, 10:14 am
This includes tracing the proceeds from the sale of the real property” (Matter of Conklin, supra at *6 [relying on Labella v Goodman,198 AD2d 332 [2d Dept 1993]; see also Matter of Wallace, 86 Misc 2d 175, 180 [Sur Ct, Cattaraugus County 1976] [opining proceeds of a sale of specifically bequeathed property “do not constitute the legacy bequeathed,” and thus, “the general rule of ademption applies and the legacy fails”]). [read post]
12 Jan 2018, 12:32 pm
Under that rule, a state can only require a vendor to collect the state’s sales and use tax if the vendor has some physical presence within its boundaries. [read post]
4 Mar 2019, 7:23 am
The Sale Contract stated that demurrage was payable “as C/P rules”. [read post]
13 Apr 2010, 11:02 am
--Court: United States Court of Appeals for the Eleventh CircuitOpinion Date: 3/24/10Cite: Mohr v. [read post]
