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1 Dec 2018, 12:10 am by Paul Caron
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Sales Tax Formalism and Income Tax Nexus, 89 State Tax Notes 975 (Sept. 3, 2018): This is the second of a series of essays wherein we analyze the U.S. [read post]
14 Dec 2018, 2:00 am by Paul Caron
Adam Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Marketplaces and Foreign Vendors, 90 State Tax Notes 111 (Oct. 8, 2018): This is the third of a series of essays wherein we analyze the U.S. [read post]
22 Feb 2017, 11:18 am by Justin Cosgrove
The US Supreme Court [official website] ruled [opinion, PDF]Wednesday Buck v. [read post]
28 Sep 2018, 3:00 am by Paul Caron
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Substantial Nexus and Undue Burden, 89 State Tax Notes 447 (July 30, 2018): This is the first of a series of essays wherein we analyze the U.S. [read post]
1 Oct 2007, 9:43 am by Jedediah R. Bodger
Davis, No. 06-666Date of Oral Argument: Nov. 7, 2007Issue: Whether a state violates the dormant Commerce Clause by providing an exemption from its income tax for interest income derived from bonds issued by [read post]
7 Jun 2017, 8:23 pm by Aurora Barnes
The petition of the day is: Davis v. [read post]
4 Jun 2019, 7:12 am
Davis that the requirement to file a charge of discrimination with the EEOC (or relevant state or local agency) is not a jurisdictional prescription to a lawsuit’s claim under Title VII. [read post]