President, Directors of American Bank v. Baker

How courts have described this case

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

• stating “nothing in Quill imposes a physical presence standard for Commerce Clause nexus outside the realm of collection obligations for sales or use taxes.”
• corporate excise tax and corporate income tax

Source: CourtListener parenthetical corpus (CC0).