Vol. 70, No. 4 - Summer 2017

Taxation

Due Process Implications Related to State Notice and Economic Nexus Laws

Eric S. Smith

Justice Kennedy’s concurring opinion in Direct Marketing Association v. Brohl marked a rare occasion: a Supreme Court Justice urged states to promulgate laws that violate the Commerce Clause. ...

Taxation

Towards a Standard for Intergovernmental Tax Immunity Between the Several States

Kyle Richard

This Article examines whether and how the doctrine of intergovernmental tax immunity should be interpreted to apply between the several states. ...

Taxation

The Rising Trend of Sales Tax Nexus Expansion

Matthew T. Szudajski

This Article provides a comprehensive examination of post-recession sales tax nexus expansion developments as a primer for what is likely to be continued rapid developments and judicial conflict. ...

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

The taxpayer’s successful challenge of Maryland’s tax scheme in Comptroller of Treasury of Maryland v. Wynne placed the constitutionality of many states’ tax schemes into question. ...

Index to Volume 70

ABA Section of Taxation

This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 70 of The Tax Lawyer.