Andrew D. Appleby

Stetson University College of Law

1401 61st Street South

Gulfport, FL 33707

United States

  • Stetson University College of Law

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    • Tel: 727.562.7327
SCHOLARLY PAPERS

18

DOWNLOADS
Rank 19,834

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Top 19,834

in Total Papers Downloads

5,147

TOTAL CITATIONS

4

Scholarly Papers (18)

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1.

Ball Busters: How the IRS Should Tax Record-Setting Baseballs and Other Found Property under the Treasure Trove Regulation

Vermont Law Review, Vol. 33, p. 43, 2008
Number of pages: 30 Posted: 04 Dec 2008
Andrew D. Appleby
Stetson University College of Law
Downloads 781 (65,057)

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tax, baseball, treasure, trove, record-setting, home run, homerun, found, property, mlb, football, sport, basketball, wake, steroids, record

2.

Three's Company: Stone v. Ritter and the Improper Characterization of Good Faith in the Fiduciary Duty 'Triad'

Arkansas Law Review, Vol. 62, pp. 431-474, 2009
Number of pages: 44 Posted: 06 Dec 2009 Last Revised: 18 Dec 2009
Andrew D. Appleby and Matthew D. Montaigne
Stetson University College of Law and Alston & Bird LLP
Downloads 684 (77,255)

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Delaware, fiduciary, duty, good faith, good, faith, care, loyalty, director oversight, Caremark, corporate, law, stone, ritter, lyondell, ryan, bridgeport, gantler, stephens, director, officer, liability, triad, chancery, Bear Sterns, Disney, wake, 102(b)(7)

3.

Subnational Digital Services Taxation

81 Maryland Law Review 1 (2022), Stetson University College of Law Research Paper No. 2021-3
Number of pages: 45 Posted: 24 Mar 2021 Last Revised: 06 Jan 2022
Andrew D. Appleby
Stetson University College of Law
Downloads 402 (147,954)

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tax, state, local, digital, advertising, data, collection, mining, international, monopoly, antitrust, dst, service, ITFA, internet, Maryland, New York, stock, technology, politics, constitution, commerce clause, sourcing, user, OECD, pillar

4.

Leveling the Playing Field: A Separate Tax Regime for International Athletes

Brooklyn Journal of International Law, Vol. 36, No. 2, p. 605, 2011
Number of pages: 42 Posted: 25 Apr 2011
Andrew D. Appleby
Stetson University College of Law
Downloads 401 (148,817)

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tax, sports, international, athlete, sportsmen, United States, United Kingdom, Germany, Spain, Brazil, China

5.

Taxing Tokens

91 Tennessee Law Review 321 (2024), Stetson University College of Law Research Paper No. 4625939
Number of pages: 43 Posted: 07 Nov 2023 Last Revised: 18 Jul 2024
Andrew D. Appleby
Stetson University College of Law
Downloads 376 (159,307)

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tax, state and local tax, NFT, crypto, token

6.

No Migration Without Taxation: State Exit Taxes

60 Harvard Journal on Legislation 55, Stetson University College of Law Research Paper No. 2022-12
Number of pages: 46 Posted: 02 Jun 2022 Last Revised: 28 Feb 2023
Andrew D. Appleby
Stetson University College of Law
Downloads 369 (162,651)
Citation 2

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tax, state, local, exit, wealth, constitution, salt

7.

Pay at the Pump: How $11 Per Gallon Gasoline Can Solve the United States’ Most Pressing Challenges

Cumberland Law Review, Vol. 40, p. 3, 2009
Number of pages: 83 Posted: 21 Jan 2010 Last Revised: 25 Jan 2010
Andrew D. Appleby
Stetson University College of Law
Downloads 284 (215,310)

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tax, gas, gas tax, gasoline, fuel, diesel, transportation, vmt, climate, change, national, security, terror, cafe, fuel economy, economy, appleby, health, traffic, congestion, mileage, emission, carbon, cap, trade, clunker, hybrid, vehicle, grid, electric, sustainable, environment, pollution, public

8.

Targeted Taxes: Localities Take Aim at Large Employers to Solve Homelessness and Transportation Challenges

98 Oregon Law Review 477
Number of pages: 70 Posted: 19 Sep 2019 Last Revised: 14 May 2020
Andrew D. Appleby
Stetson University College of Law
Downloads 251 (243,781)
Citation 1

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Tax, State and Local Tax, Homeless, Transportation, Employee, Seattle, San Francisco, Portland, New York

9.

Multistate Business Entities

Arizona State Law Journal, Vol. 55, No. 1, (Forthcoming, 2023), University of Tennessee Legal Studies Research Paper
Number of pages: 40 Posted: 02 Dec 2022 Last Revised: 11 Mar 2024
Andrew D. Appleby and Tomer Stein
Stetson University College of Law and University of Tennessee College of Law
Downloads 226 (269,995)

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Entity Formation, Interstate Competition, Compact Clause, Corporate Governance, Taxation of Business Associations

10.

Substantive and Enforcement Jurisdiction in a Post-Wayfair World

90 State Tax Notes 4, 2018
Number of pages: 17 Posted: 04 Apr 2019 Last Revised: 12 Apr 2019
Walter Hellerstein and Andrew D. Appleby
University of Georgia School of Law and Stetson University College of Law
Downloads 222 (274,604)
Citation 1

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State and Local Tax, Wayfair, Commerce Clause, Nexus, Economic Presence

11.

For the Love of the Game: The Justification for Tax Exemption in Intercollegiate Athletics

John Marshall Law Review, Vol. 44, p. 179, 2011
Number of pages: 29 Posted: 03 Jun 2011
Andrew D. Appleby
Stetson University College of Law
Downloads 214 (284,367)

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tax, college, sports, exempt, policy, NCAA, intercollegiate, university, athlete, football, basketball, UBIT

12.

Designing the Tax Supermajority Requirement

71 Syracuse Law Review 959
Number of pages: 59 Posted: 30 Nov 2020 Last Revised: 20 Dec 2021
Andrew D. Appleby
Stetson University College of Law
Downloads 185 (325,160)

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tax, supermajority, constitution, state, local, fiscal

13.

The Internet Tax Freedom Act at 25

107 Tax Notes State 7 (2023), University of Georgia School of Law Legal Studies Research Paper No. 04, 2023
Number of pages: 17 Posted: 03 Feb 2023 Last Revised: 19 Apr 2023
Walter Hellerstein and Andrew D. Appleby
University of Georgia School of Law and Stetson University College of Law
Downloads 182 (330,063)

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ITFA, Internet Tax Freedom Act, State Tax, SALT, State and Local Tax, Internet, Digital Economy, Digital Advertising

14.

Formulary Apportionment: A New Framework for Personal Income Taxation

52 Pepperdine Law Review (forthcoming 2025)
Number of pages: 39 Posted: 01 Aug 2024
Andrew D. Appleby
Stetson University College of Law
Downloads 126 (446,894)

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tax, state and local, personal income tax, apportion, constitution, remote work

15.

Does the Supreme Court’s Decision in Wayfair Apply Retroactively?

102 TAX NOTES STATE 715 (2021)
Number of pages: 9 Posted: 29 Dec 2021
Walter Hellerstein and Andrew D. Appleby
University of Georgia School of Law and Stetson University College of Law
Downloads 115 (479,106)

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state tax, Wayfair, taxation, retroactive

16.

State Tax Credit Issues Raised By SALT Cap Workaround Legislation

99 Tax Notes State 211
Number of pages: 10 Posted: 09 Mar 2021
Walter Hellerstein and Andrew D. Appleby
University of Georgia School of Law and Stetson University College of Law
Downloads 115 (479,106)

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tax, workaround, state, local, federal, passthrough, entity, pte, ubt, unincorporated, salt cap

17.

State Estate Taxes and the Due Process Clause

98 Tax Notes State 771 (2020)
Number of pages: 8 Posted: 22 Jan 2021
Walter Hellerstein and Andrew D. Appleby
University of Georgia School of Law and Stetson University College of Law
Downloads 115 (479,106)

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state tax, due process, qtip, trust, estate, taxation, kaestner

18.

Platforms: The Postscript

100 Tax Notes State 1365 (2021)
Number of pages: 55 Posted: 02 Aug 2021
Walter Hellerstein and Andrew D. Appleby
University of Georgia School of Law and Stetson University College of Law
Downloads 99 (533,661)

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state tax, sales tax, marketplace, platform, Wayfair, taxation