Sullivan
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Rich Jones was quoted in the article "5 State & Local Tax Regs to Watch in the 2nd Half of 2019," which was published by Law360 [sub. req.]on July 16, 2019.

In the article, Rich comments on the fact that expanding corporate income tax jurisdiction by way of rulemaking, rather than by statute, invites litigation. He believes that it would be more appropriate for nexus principles to be set forth by statute.