Alumnus Ted Kontopoulos '18 has published an article titled "The Future of Nexus: The Due Process Renaissance After Wayfair," in Tax Notes State. In the article, Kontopoulos and his co-author discuss how the Wayfair Court likely shifted the main taxpayer defense against state sales/use and income taxes from the commerce clause to the due process clause. Kontopoulos is currently a tax consultant at BKD CPAs & Advisors LLP.
Read the full article.