TEI Files Amicus Brief in Massachusett's Geoffrey Economic Nexus Litigation

On April 28, 2009, TEI filed an amicus brief with the U.S. Supreme Court in support of the taxpayer in Geoffrey, Inc. v. Massachusetts Department of Revenue. In Geoffrey, the Massachusetts Supreme Judicial Court concluded substantial nexus could be established where a taxpayer's only business in the state was licensing intangible property that generates income for the taxpayer. TEI maintains the Massachusetts court erred by concluding the bright-line, physical presence test embraced by the U.S. Supreme Court in Quill has no application to income taxes and by finding nexus is established for a licensor by a licensee's use of a trademark in the state. TEI's brief was prepared under the aegis of TEI's State and Local Tax Committee.

TEI Tax Counsel Daniel B. De Jong coordinated the preparation of the brief and was its principal author.

Download the brief.