Michael T. Fatale

Commonwealth of Massachusetts - Department of Revenue

Deputy General Counsel, Rulings & Regulations Bureau

100 Cambridge Street

PO Box 9566

Boston, MA 02114

United States

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 45,199

SSRN RANKINGS

Top 45,199

in Total Papers Downloads

731

CITATIONS

1

Scholarly Papers (6)

1.

Common Sense: Implicit Constitutional Limitations on Congressional Preemptions of State Tax

Michigan State Law Review, Vol. 2012, No. 1, 2012
Number of pages: 62 Posted: 27 Sep 2012
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Downloads 205 (105,408)

Abstract:

state tax, federalism, commerce clause, tenth amendment, preemption

2.

The Evolution of Due Process and State Tax Jurisdiction

Santa Clara Law Review, Vol. 55, No. 3, 2015
Number of pages: 75 Posted: 10 Aug 2015 Last Revised: 12 Aug 2015
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Downloads 112 (105,845)

Abstract:

State tax, jurisdiction, nexus, Due Process Clause, Commerce Clause, McIntyre, Nicastro, physical presence, economic presence, Marketplace Fairness Act, PACT Act, Quill, International Shoe, Asahi, Scripto, Tyler Pipe, Geoffrey, intangible property, Wynne.

3.

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

Hofstra Law Review, Vol. 23, No. 2, 1994
Number of pages: 54 Posted: 23 Oct 2012
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Downloads 51 (288,406)

Abstract:

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

4.

State Tax Jurisdiction and the Mythical 'Physical Presence' Constitutional Standard

The Tax Lawyer, Vol. 54, No. 1, 2000
Number of pages: 38 Posted: 20 Oct 2012
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Downloads 47 (242,300)

Abstract:

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

5.

Federalism and State Business Activity Tax Nexus: Revisiting Public Law 86-272

Virginia Tax Review, Vol. 21, No. 4, 2002
Number of pages: 73 Posted: 16 Oct 2012 Last Revised: 17 Oct 2012
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Downloads 41 (310,557)
Citation 1

Abstract:

state taxation, federalism, commerce clause, tenth amendment, preemption

6.

Revisiting 'Truth in Securities': The Use of the Efficient Capital Market Hypothesis

Hofstra Law Review, Vol. 20, No. 3, 1992
Number of pages: 31 Posted: 08 Jan 2014
Michael W. Prozan and Michael T. Fatale
Independent and Commonwealth of Massachusetts - Department of Revenue
Downloads 25 (407,059)

Abstract: