This article responds to an analysis of Lunding v. N.Y. by Professor Ferdinand P. Schoettle, who argues in favor of the taxpayer in the case relying on free-market economic values. Professor Schoettle criticizes Professor Michael J. McIntyre and Richard D. Pomp's defense of New York's tax laws...

The Multistate Tax Commission's (MTC) Bulletin 95-1 refines and codifies its longstanding position that a mail-order seller has the requisite nexus to collect a state's use tax if it has a service employee in that state that regularly and continuously works on its behalf. This bulletin has been...

Under New York law at this time, non-resident taxpayers were only permitted state income tax deductions for expenses reasonably related to income earned in the state. Residents could deduct alimony payments, but non-residents could not because such expenses were considered wholly personal. Prior...

In Barclays, the Supreme Court held that California's formulary apportionment corporate tax system does not violate the Foreign Commerce Clause because double taxation is not a certain result of such a system. While the Court came to the correct conclusion, its reasoning is erroneous, making...

Eric Miethke criticized Professors Michael J. McIntyre and Richard D. Pomp for not considering California law in their report defending Multistate Tax Commission Bulletin 95-1. This article responds to Miethke's critcisms by explaining that California law is irrelevant because the report is an...

An influential article by Evsey Domar and Richard Musgrave, published in 1944, argued that an efficient income tax ought to provide full loss offsets for losses suffered by investors subject to that tax. The basic argument was that by allowing full loss offsets, a tax system not only eliminated...

On January 1, 2008, the State of Michigan implemented a new tax, labeled a modified gross receipts tax (MGRT). The label is misleading. The tax is not on gross receipts but rather on gross receipts reduced by quot;purchases from other firms,quot; defined generally to include inventory purchased...

Amicus Curiae is the Multistate Tax Commission (MTC) in support of respondent, Roger W. Tracy, the Tax Commissioner of Ohio. The MTC argues that an Ohio statute exempting natural gas purchased from utilities from the state's sales and use tax does not violate the Commerce Clause because: (1) the...

Richard Musgrave, who died in January of 2007, was the towering figure in public finance for the second half of the twentieth century, defining the field with his landmark book, The Theory of Public Finance. In early June of this year, tax specialists from the four corners of the world gathered...