TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, June 28, 2018

More Commentary On The Supreme Court's Wayfair Online Sales Tax Decision

WayfairFollowing up on my previous posts:

Additional commentary:

http://taxprof.typepad.com/taxprof_blog/2018/06/more-commentary-on-the-supreme-courts-wayfair-online-sales-tax-decision.html

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Comments

For what it’s worth, which is probably not much, I offer a “Coasean Critique” of the Wayfair decision, via the prior probability blog: https://priorprobability.com/2018/06/29/south-dakota-v-wayfair-2-of-3/

Posted by: Enrique | Jun 29, 2018 8:43:46 AM

Enrique, your proposal to require 6 votes to reverse a precedent is novel and intriguing. It will attract interest from those who fear that a conservative majority will adopt the longstanding results-oriented bloc voting tactic of the liberal justices.

But is such a rule enforceable? A court which does not respect the text of the Constitution will not respect an easily evaded rule enacted by Congress. Courts can easily assert that a ruling is a narrow exception rather than a reversal. In this way they can cut down a precedent slice by slice. Congress could impeach, but they never will.

Posted by: AMTbuff | Jun 30, 2018 10:22:05 AM