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U.S. Supreme Court,
Tax,
Civil Litigation,
Corporate

Jun. 25, 2018

Wayfair proves that the law is mightier than the Quill

Until last week, America’s retail economy has been distorted for over half a century by a judicially erected “tax shelter” given to absentee retailers, i.e., retailers not “physically present” in a state.

Mark R. Yohalem

partner
Wilson Sonsini Goodrich & Rosati

litigation

633 W 5th St #1550
Los Angeles , CA 90071

Phone: (213) 683-9100

Harvard University Law School; Cambridge MA

See more...

C. Hunter Hayes

Litigator
Munger, Tolles & Olson LLP

Email: c.hunter.hayes@gmail.com

See more...

Wayfair proves that the law is mightier than the Quill
Supreme Court Justice Elena Kagan, in Washington, Jan. 30, 2018, wrote the majority opinion in a case striking down a "tax shelter" given to absentee retailers. (New York Times News Service)

OCTOBER 2017 TERM

The wayfarer, / perceiving the pathway to truth, / was struck with astonishment. / It was thickly grown with weeds.

-- Stephen Crane, "The Wayfarer"

For over half a century, America's retail economy has been distorted by a judicially erected "tax shelter" given to absentee retailers, i.e....

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