Peterson v. State Tax Assessor

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[T]he activities are not ‘de minimis’ when viewed in the aggregate, because they occurred regularly and consistently over the audit period and thereby established a ‘nontrivial additional connection’ with the State of Maine.”
• transactions conducted within the state forfeit immunity

Source: CourtListener parenthetical corpus (CC0).