Gorsuch Nomination to U.S. Supreme Court Could Have Significant State Tax Implications

Overview


Stephen Kranz predicted that, based on his previous decisions, Supreme Court nominee Neil Gorsuch would side with Justice Kennedy in reviewing a challenge to the Quill tax nexus decision. “While he [Gorsuch] has written significantly on the concept of stare decisis, I think on balance he’s likely to come down on the side of ‘Quill does need to be revisited’ and would likely conclude it was no longer good law,” Mr. Kranz said.