Search for: "State v. Quilling" Results 61 - 80 of 268
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22 Feb 2012, 8:30 pm by Paul Steinberg
In particular, the company relied on Quill v North Dakota (1992) and said that there was no tax nexus that would be recognized under US Supreme Court jurisprudence on the matter. [read post]
24 Jun 2008, 5:47 pm
Rev. 1479 (2008) Erwin Chemerinsky, Washington v. [read post]
28 Jul 2014, 10:12 am
Under the United States Supreme Court’s decision in Quill Corp. v. [read post]
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]
20 Jan 2018, 4:53 am by David Post
Early in the Internet Era (1992), the Supreme Court held, in Quill 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]
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]