The Implications of CSX and DMA

Authors

David Gamage, University of Missouri School of Law
Darien Shanske

Document Type

Article

Publication Date

2015

Abstract

This essay analyzes the implications of two recent Supreme Court cases on state and local taxation: Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl. We argue that both of these decisions not only fail to resolve major issues in state and local taxation, but actually unsettle these issues.

Recommended Citation

David Gamage and Darien Shanske, The Implications of CSX and DMA, 76 State Tax Notes 445 (2015).
Available at: https://scholarship.law.missouri.edu/facpubs/1133