A Number of Court Cases in the Last Several Decades

question 131

Essay

A number of court cases in the last several decades have involved the application of a state's nexus rules concerning a business taxpayer. What is the significance of the term nexus when discussing state income taxation?

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Definitions:

Resistance to Change

The reluctance or refusal to adapt to changes in one's environment or way of doing things.

Mock Jurors

Individuals who are used in a simulated court case for the purpose of research, training, or to predict the outcome of a real trial.

Inadmissible Arguments

Arguments that are not accepted in a rational debate or legal proceeding due to their irrelevance, fallacy, or violation of rules.

Admissible Arguments

In logic and argumentation theory, arguments that are logically sound, relevant, and sufficient to justify a conclusion.