Lanco Inc.: The Commerce Clause and State Income Taxes
Posted: 8 Mar 2004
Abstract
The author criticizes the New Jersey Tax Court's decision in Lanco Inc., saying the court did not specify how interstate commerce was unduly burdened by taxing a trademark holding company. The undue burden in Quill, if any, was based on the compliance burden placed on out-of-state vendors that had no physical presence in the taxing state, the author says. No such burden exists in Lanco, he writes.
Suggested Citation: Suggested Citation
Peters, James H., Lanco Inc.: The Commerce Clause and State Income Taxes. Available at SSRN: https://ssrn.com/abstract=515262
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