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.