‘Tax Case of the Millennium’ Hits High Court: A Primer

• If Quill is undone, threshold must be established: tax lawyers • Despite calls for Congress to act, there hasn’t been a push on Hill • Justice Kennedy might be revisiting issue to undo past mistake: tax lawyer

Oral arguments in the biggest U.S. Supreme Court tax case in years are just days away.

After years of rejected petitions and scores of briefs, the April 17 oral argument looms, but there’s still plenty to unpack.

The case is South Dakota v. Wayfair, which directly challenges the 1992 decision in Quill Corp. v. North Dakota, prohibiting states from imposing sales tax ...