Vol. 70, No. 4 - Summer 2017


The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section.

Section members may also view the Summer 2017 issue of The Tax Lawyer in its entirety.

Vol. 70, No. 4 (Summer 2017)

State and Local Tax Edition



Due Process Implications Related to State Notice and Economic Nexus Laws
Eric S. Smith
Full Article   |   Abstract

Towards a Standard for Intergovernmental Tax Immunity Between the Several States
Kyle Richard
Full Article   |   Abstract

The Rising Trend of Sales Tax Nexus Expansion
Matthew T. Szudajski
Full Article   |   Abstract


Wynne It’s Time for Change: How States and Their Political Subdivisions Must Amend Their Tax Systems to Comply with the Dormant Commerce Clause
Christopher Brown
Full Article


Volume 70, Numbers 1, 2, 3, and 4


If you are an ABA member, you can receive The Tax Lawyer when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.

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