Landmark state tax cases: A deep dive into Complete Auto Transit v. Brady

This episode of the SALT Shaker Podcast, hosted by Eversheds Sutherland Associate Jeremy Gove, launches a new series in the history of the podcast – discussing landmark tax cases and analyzing their continued impact on state and local tax.   For the first episode of this series, Jeremy welcomes the series' recurring guest, Partner Jeff Friedman, to discuss the U.S. Supreme Court's foundational state tax dormant Commerce Clause case, Complete Auto Transit, Inc. v. Brady. Jeremy and Jeff discuss the history of cases that gave rise to the Complete Auto dispute, while contextualizing what the 4-prong test laid out in Complete Auto still means. They also share a few interesting insights from Justice Harry Blackmun, the author of the Court's unanimous decision in Complete Auto. Once their in-depth conversation concludes, Jeremy wraps up with another edition of overrated/underrated – Is not giving out candy on Halloween overrated or underrated? Plus, don't miss your chance to win some Eversheds Sutherland swag! Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.