The Implications of CSX and DMA

Authors

David Gamage, Indiana University Maurer School of LawFollow
Darien Shanske, University of California, Davis

Document Type

Article

Publication Date

2015

Publication Citation

76 State Tax Notes 445 (2015)

Abstract

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.

Recommended Citation

Gamage, David and Shanske, Darien, "The Implications of CSX and DMA" (2015). Articles by Maurer Faculty. 2437.
https://www.repository.law.indiana.edu/facpub/2437