Overview
Tax Notes State cited David Fruchtman in a November 29 article titled "The Nexus and Personal Jurisdiction Puzzle." The article discusses the interrelationship of commerce clause nexus, due process nexus and personal jurisdiction, and suggests an approach that taxpayers and states may find useful in their planning, risk assessments, and tax dispute settlements.
To do so, its author cites Fruchtman’s guidance that lawyers consider due process nexus, commerce clause nexus, and personal jurisdiction separately. In an addendum, the article also cites Fruchtman on his ideas about disputes involving intangibles or e-commerce.
The full installment can be read on Tax Notes (subscription required).