TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Friday, July 20, 2012

Quill by Affiliation

Alexander Smith (LL.M. (Tax) 2011, Miami), Quill by Affiliation, 66 U. Miami L. Rev. 755 (2012):

Section II of this article discusses the Supreme Court's case law on personal jurisdiction due process and state tax dormant Commerce Clause substantial nexus. Section III surveys post-Quill state court developments and the rise of the economic nexus doctrine. Section IV explains why the physical presence requirement is more consistent with the Supreme Court's jurisprudence and is a superior standard. Finally, Section V concludes with how the Supreme Court should have ruled in KFC Corp. v. Iowa Department of Revenue and Lamtec Corp. v. Department of Revenue.

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