Abstract

http://ssrn.com/abstract=2165602
 


 



Geoffrey Sidesteps Quill: Constitutional Nexus, Intangible Property and the State Taxation of Income


Michael T. Fatale


Commonwealth of Massachusetts - Department of Revenue

December 1994

Hofstra Law Review, Vol. 23, No. 2, 1994

Abstract:     
This article evaluates the correctness of the decison in Geoffrey, Inc. v. South Carolina Tax Commission, 437 S.E.2d 13 (S.C.), cert. denied, 510 US 992 (1993), which held that the "physical presence" standard for determining state tax jurisdiction, as articulated in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), does not apply in the context of a corporate income tax.

Number of Pages in PDF File: 54

Keywords: state tax, tax jurisdiction, nexus, physical presence, commerce clause

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Date posted: October 23, 2012  

Suggested Citation

Fatale, Michael T., Geoffrey Sidesteps Quill: Constitutional Nexus, Intangible Property and the State Taxation of Income (December 1994). Hofstra Law Review, Vol. 23, No. 2, 1994. Available at SSRN: http://ssrn.com/abstract=2165602

Contact Information

Michael T. Fatale (Contact Author)
Commonwealth of Massachusetts - Department of Revenue ( email )
PO Box 7010
Boston, MA 02204
United States
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