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Article
Overturning Quill: The Need to Go Beyond Pragmatism
State Tax Notes (2016)
  • Edward A. Zelinsky, Benjamin N. Cardozo School of Law
Abstract
In this viewpoint, Zelinsky argues that principles of stare decisis notwithstanding, the U.S. Supreme Court should overturn Quill. He asserts that this is necessary because states are unable to persuade Congress to overturn the decision because of their considerable institutional disadvantages compared with those who would like to see the decision and its physical presence rule remain in effect.
Disciplines
Publication Date
November 7, 2016
Citation Information
Edward A. Zelinsky. "Overturning Quill: The Need to Go Beyond Pragmatism" State Tax Notes Vol. 82 (2016) p. 459
Available at: http://works.bepress.com/edward-zelinsky/228/