Prof. Goldburn Maynard signs on to amicus brief submitted to Supreme Court
Goldburn Maynard, a professor at the Brandeis School of Law, has signed on to an amicus brief submitted to the Supreme Court by an evolving group of tax law professors from across the country.
The brief argues that the Supreme Court should "reconsider the dormant Commerce Clause holding of Quill v. North Dakota," Maynard says.
"The brief argues that changed circumstances and evolving economic understandings over the course of the past quarter century justify reconsideration of Quill's holding," he says. "In particular, the brief seeks to draw the Court's attention to research suggesting that the economic consequences of the physical presence rule are much more severe today than they were 25 years ago."