By Clark Calhoun and Kendall Houghton (April 18, 2018, 6:42 PM EDT) -- The South Dakota v. Wayfair[1] oral argument was lively, to say the least. The U.S. Supreme Court justices pummeled each of the three advocates — South Dakota Attorney General Marty Jackley, U.S. Deputy Solicitor General Malcolm Stewart and Wayfair's counsel George Isaacson — with questions and commented on issues they will consider in evaluating whether to overturn Quill Corp. v. North Dakota[2] or leave the ruling intact and continue to defer to Congress to formulate an alternative — if any — to the existing Commerce Clause "substantial nexus" standard of physical presence for remote sellers. Overall, the justices' comments indicated that the court is divided about its appropriate response to the South Dakota law, but based on the arguments, a ruling to affirm the status quo and hold for the taxpayers would not be surprising....