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3 St. & Loc. Tax Law. [i] (1998)

handle is hein.journals/stlotalwy3 and id is 1 raw text is: The State ax Local Tax Lawyer VOL. 3,1998 ARTICLES Defending Against a Geoffrey Assessment: Statutory Problems Inherent in Economic and Intangible Based Nexus Theories John M. Allan and Kelly W. Smith Due Process Limitations on the States' Jurisdiction Over Nonresident Investors Timothy J. Peaden and Michael T. Petrik Taxing the Unknown: An Overview of State Taxation of Software C. Sue Shore Confidentiality in Multistate Tax Mediation: Providing Protection by Agreement Trish Johnson D.H. Holmes' Progeny: Confusing the Power to Tax with Legislative Intent Thomas H. Donohoe A Federal Move to a Consumption-Based Tax: Implications for State and Local Taxation and Insights from the Canadian Experience Alan Schenk The Supreme Court and State Taxation: 1996-97, and a Glimpse of the Future to Come Beth Heifetz and Gregory A. Castanias NOTES Gambling with Due Process: Couchot v. State Lottery Commission The Difficulty of Equal Protection Challenges to Tax Classifications: Peden v. State Making Sense of the Physical Presence Requirement of Substantial Nexus under the Commerce Clause: Share International, Inc. v. Florida Department of Revenue The Evolving Commerce Clause and States' Power to Spend: Camps NewfoundlOwatonna v. City of Harrison 1997 STATE AND LOCAL TAX IMPORTANT DEVELOPMENTS Published by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center 58 YEARS OF PUBLIC SERVICE

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