Multistate Taxation in the Digital Age
This course is being taught in Winter 2010 by Adj. Prof. Lynn Gandhi. I last taught it in Fall 2007.
Introductory Memo, Fall 2007
Syllabus, Fall 2007 (September 24, 2007)
- Assignment for First Class:
- Casebook, vol. I, chap. 1, through the Camps Newfound case (see syllabus, some cases omitted).
- Supplemental Materials
A Student's Guide to Tax Courses at Wayne Law School, by Professor Michael J. McIntyre (Some information and advice about the tax offerings at the Law School for students considering law school courses in the tax field).
To access the pdf files on this website, please download the most recent free copy of Adobe Acrobat Reader by clicking on the button above.
- Ernst & Young, Wal-Mart: Ideas for State and Local ETR Reduction (2001). Confidential memo that was entered into the record of the 2007 Wal-Mart case in North Carolina. In that case, Wal-Mart has sued for a refund of its higher assessment that resulted from the state's effort to nullify, through discretionary combined reporting, the tax benefits obtained by Wal-Mart from the use of a REIT. See here for scanned original.
- Link to Michigan Sales Tax Statute
- Regressivity of Michigan Taxes (2003)
- WSJ Article
- Spin-Off Article
- Candidates Article
- Fair Taxation of Internet Commerce
- UDITPA (1957, with prefatory notes and comments)
Old Exams (Answers when available)