76 State Tax Notes 445 (2015)
This essay analyzes the implications of two recent Supreme Court cases on state and local taxation: Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl. We argue that both of these decisions not only fail to resolve major issues in state and local taxation, but actually unsettle these issues.
Gamage, David and Shanske, Darien, "The Implications of CSX and DMA" (2015). Articles by Maurer Faculty. 2437.