Topic
Commerce Clause
226 published works
Adding Value – McNees PA Tax Blog
Pennsylvania Department of Revenue Issues Corporate Tax Bulletin 2019-4 on Nexus for Corporate Net Income Tax Purposes
By Randy Varner
On September 30, 2019, the Pennsylvania Department of Revenue issued Corporation Tax Bulletin 2019-4 giving guidance on nexus for Corporate Net Income Tax purposes (“Bulletin”). The Bulletin recites constitutional underpinnings…
Libation Law Blog
Federal Appeals Court reverses Walmart’s Commerce Clause win against Texas’s ban on public corporations holding liquor store licenses. Walmart requests en banc hearing.
A three judge panel of the 5th Circuit ended Walmart’s recent Commerce Clause triumph. Overturning and remanding for further fact-finding, the district court’s finding that a Texas ban on public…
Supreme Court Update
Granholm v. Heald (03-1116) and order list
Greetings, Court Fans! Yesterday, the Court made it a little easier for the law to drive us all to drink. Coming off another two-week recess, the Court issued its opinion…
Supreme Court Update
Order List
Greetings, Court Fans! You'll be happy to hear that today's update is a lot shorter than our summary of the Booker/Fanfan decision – we've got just a few cert…
Supreme Court Update
Gonzales v. Raich (03-1454), Spector v. Norwegian Cruise Lines, Ltd. (03-1388), Alaska v. United States (128 Orig.) and order list
Greetings, Court Fans! As the Term draws to a close, we can expect lots of decisions in "hard" cases, spawning multiple opinions and, occasionally, the need for a chart to…
Supreme Court Update
Department of Revenue of Kentucky v. Davis (06-666), United States v. Williams (06-694), United States v. Ressam (07-455) and order list
By Kim Rinehart
With just over a month left in the Term, the Court has finally released its 40th opinion (just past the half-way point of its docket, and behind even its sluggish…
Agricultural Law and Taxation Blog
Kansas Revenue Department Takes Aggressive Position Against Remote Sellers
OverviewIn 2018, the U.S. Supreme Court, in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018), handed South Dakota a narrow 5-4 win in its quest to collect taxes…
Minding Your Business
State Liquor Law Tossed: Industry Changes Ahead
In a decision with major implications for fans of wine, liquor, or free trade, the Supreme Court has affirmed a ruling that struck down a Tennessee law, which imposed certain…
Sixth Circuit Appellate Blog
June Wrap-Up: Opioid non-disclosure and Obamacare non-discrimination
By Lauren Kuley
The Sixth Circuit wrapped up June with two weeks of oral arguments, some of which we’ll feature later this week. And the Circuit got a pat on the back from…
Supreme Court Update
United States v. Davis (No. 18-431) and Flowers v. Mississippi (No. 17-9572).
By David R. Roth, Tadhg Dooley
On the penultimate D-day of OT18, the Court handed down three decisions, including one of the most anticipated of the term, leaving five for tomorrow morning. The biggie today was…