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Expert Analysis

Kaestner Trust May Pick Up Where Wayfair Left Off

By Michael Bowen ( February 21, 2019, 1:13 PM EST) -- The two primary constitutional weapons used to combat the application of state tax laws are the due process clause and the commerce clause. That said, for decades due process clause arguments were often afterthoughts to those made under the commerce clause. All that changed with the U.S. Supreme Court's decision in South Dakota v. Wayfair Inc.[1] The court's holding in Wayfair calls into question the going forward usefulness of taxpayer challenges brought under the commerce clause. Despite the far-reaching impact of the decision in Wayfair, however, the court did not address the due process clause. Enter Kaestner Trust....

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