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Article
Are the Standards for Tax Jurisdiction and Personal Jurisdiction Identical?
State Tax Notes (1992)
  • Richard Pomp, University of Connecticut School of Law
Abstract
This article discusses whether the standards for tax jurisdiction and personal jurisdiction are the same. Many believe that International Shoe is dispositive on this issue, but this article shows why that proposition is problematic. If International Shoe intended to equate the standards for tax jurisdiction and personal jurisdiction, the dissent in Bellas Hess would have relied heavily on International Shoe. There was no mention of International Shoe in the Bellas Hess dissent whatsoever. The article is not intended to determine whether the standards for tax jurisdiction and personal jurisdiction should be the same, but instead whether International Shoe is dispostive on the issue. It is not.
Publication Date
January 20, 1992
Citation Information
Richard D. Pomp, Are the Standards for Tax Jurisdiction and Personal Jurisdiction Identical?, 2 State Tax Notes 86 (1992).