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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