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Overstock.com, Inc., Appellant,v.New York State Department of Taxation and Finance, et al., Respondents.

Brief

107 Cited authorities

  1. United States v. Booker

    543 U.S. 220 (2005)   Cited 25,353 times   28 Legal Analyses
    Holding the Sentencing Guidelines are advisory

  2. Graham v. Florida

    560 U.S. 48 (2010)   Cited 4,395 times   46 Legal Analyses
    Holding life without parole sentences unconstitutional for non-homicide juvenile offenders

  3. United States v. Salerno

    481 U.S. 739 (1987)   Cited 5,373 times   14 Legal Analyses
    Holding that "extensive safeguards" are necessary "to repel a facial challenge"

  4. Cutter v. Wilkinson

    544 U.S. 709 (2005)   Cited 2,120 times   5 Legal Analyses
    Holding that section 3 of the RULPA, which increased level of protection of prisoners' and other incarcerated persons' religious rights, did not violate the Establishment Clause

  5. Washington v. Glucksberg

    521 U.S. 702 (1997)   Cited 2,629 times   4 Legal Analyses
    Holding that there is no fundamental right to physician-assisted suicide

  6. United States v. Lopez

    514 U.S. 549 (1995)   Cited 2,372 times   21 Legal Analyses
    Holding that the Gun-Free School Zones Act "exceeds the authority of Congress to ‘regulate Commerce’ " as it "neither regulates a commercial activity nor" "contains jurisdictional element which would ensure, through case-by-case inquiry, that the firearm possession in question affects interstate commerce" (quoting U.S. Const. Art. I § 8 cl. 3 )

  7. Wash. State Grange v. Wa. State Repub. Party

    552 U.S. 442 (2008)   Cited 1,236 times   3 Legal Analyses
    Holding that courts should neither "anticipate a question of constitutional law in advance of the necessity of deciding it" nor "formulate a rule of constitutional law broader than is required by the precise facts to which it is to be applied"

  8. U.S. v. Stevens

    559 U.S. 460 (2010)   Cited 1,141 times   10 Legal Analyses
    Holding law unconstitutional under First Amendment where "impermissible applications ... far outnumber[ed] any permissible ones"

  9. Gonzales v. Raich

    545 U.S. 1 (2005)   Cited 1,142 times   46 Legal Analyses
    Holding that because “Congress had a rational basis” for concluding that a statute implements Commerce Clause power, the statute falls within the scope of congressional “authority to ‘make all Laws which shall be necessary and proper’ to ‘regulate Commerce ... among the several States' ”

  10. Planned Parenthood of Southeastern Pa. v. Casey

    505 U.S. 833 (1992)   Cited 1,857 times   29 Legal Analyses
    Holding that a spousal notification provision was unconstitutional

  11. Section 210 - Computation of tax

    N.Y. Tax Law § 210   Cited 65 times   4 Legal Analyses

    1. The tax imposed by subdivision one of section two hundred nine of this chapter shall be: (A) in the case of each taxpayer other than a New York S corporation or a qualified homeowners association, the highest of the amounts prescribed in paragraphs (a), (b), and (d) of this subdivision, (B) in the case of each New York S corporation, the amount prescribed in paragraph (d) of this subdivision, and (C) in the case of a qualified homeowners association, the highest of the amounts prescribed in paragraphs

  12. Section 1131 - Definitions

    N.Y. Tax Law § 1131   Cited 52 times   1 Legal Analyses
    Imposing personal liability on any officer, director, or employee of a corporation under a duty to act for the corporation

  13. Section 1145 - Penalties and interest

    N.Y. Tax Law § 1145   Cited 49 times   1 Legal Analyses

    (a) (1) (i) Any person failing to file a return or to pay or pay over any tax to the tax commission within the time required by or pursuant to this article (determined with regard to any extension of time for filing or paying) shall be subject to a penalty of ten percent of the amount of tax due if such failure is for not more than one month, with an additional one percent for each additional month or fraction thereof during which such failure continues, not exceeding thirty percent in the aggregate

  14. Section 1817 - Sales and compensating use taxes

    N.Y. Tax Law § 1817   Cited 23 times

    (a) Any person required to obtain a certificate of authority under section eleven hundred thirty-four of this chapter who, without possessing a valid certificate of authority, willfully (1) sells tangible personal property or services subject to tax, receives amusement charges or operates a hotel, (2) purchases or sells tangible personal property for resale, or (3) sells petroleum products; and any person who fails to surrender a certificate of authority as required by such article shall be guilty

  15. Section 12 - Internet; advertising, vendor status, nexus

    N.Y. Tax Law § 12   Cited 19 times

    (a) For purposes of subdivision (b) of this section, the term "person" shall mean a corporation, joint stock company or association, insurance corporation, or banking corporation, as such terms are defined in section one hundred eighty-three, one hundred eighty-four, or one hundred eighty-six, or in article nine-A or thirty-three of this chapter, imposing tax on such entities. (b) No person shall be subject to the taxes imposed under section one hundred eighty-three, one hundred eighty-four or one

  16. Section 12-407 - Definitions

    Conn. Gen. Stat. § 12-407   Cited 4 times   1 Legal Analyses

    (a) Whenever used in this chapter: (1) "Person" means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreign municipal electric utility as defined in section 12-59, estate, trust, fiduciary, receiver, trustee, syndicate, the United States, this state or any political subdivision thereof or any group or combination acting as a unit, and any other individual

  17. Section 44-18-15 - "retailer" defined

    R.I. Gen. Laws § 44-18-15   Cited 1 times

    (a) "Retailer" includes: (1) Every person engaged in the business of making sales at retail, including prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, sales of services as defined in § 44-18-7.3, and sales at auction of tangible personal property owned by the person or others. (2) Every person making sales of tangible personal property, including prewritten computer software delivered electronically

  18. Section 4-2.2 - Net gains from the sale of real property

    N.Y. Comp. Codes R. & Regs. tit. 20 § 4-2.2   Cited 6 times

    (Tax Law, section 210-A(2)(d)) (a) Net gains (not less than zero) from the sales of real property located in New York are included in New York receipts. Net gains (not less than zero) from sales of real property located within and without New York State are included in everywhere receipts. (b) For each sale of real property, the corporation must compute a gain or loss from the sale by subtracting its adjusted basis in the real property from the sale price of the real property. If the sale price exceeds