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

17

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4,107

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2

CROSSREF CITATIONS

1

Scholarly Papers (17)

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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 693 (65,561)

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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 582 (81,623)

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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.

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 351 (148,310)

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

4.

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 339 (153,964)
Citation 1

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

5.

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 335 (155,935)

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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

6.

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 269 (196,048)

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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

7.

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 216 (242,627)
Citation 1

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

8.

Multistate Business Entities

Arizona State Law Journal, Vol. 55, No. 1, (Forthcoming, 2023), University of Tennessee Legal Studies Research Paper
Number of pages: 39 Posted: 02 Dec 2022 Last Revised: 09 Oct 2023
Andrew D. Appleby and Tomer Stein
Stetson University College of Law and University of Tennessee College of Law
Downloads 197 (264,006)

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

9.

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 190 (272,717)
Citation 1

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

10.

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 185 (279,162)

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

11.

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 162 (313,098)

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tax, supermajority, constitution, state, local, fiscal

12.

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 131 (371,355)

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

13.

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 109 (425,478)

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

14.

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 104 (439,982)

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state tax, Wayfair, taxation, retroactive

15.

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 93 (474,254)

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

16.

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 85 (501,574)

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

17.

Taxing Tokens

Tennessee Law Review, Vol. 91, 2024, Forthcoming
Number of pages: 35 Posted: 07 Nov 2023
Andrew D. Appleby
Stetson University College of Law
Downloads 66 (592,323)

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