George Isaacson Reflects On Supreme Court Argument in Law360 Profile

Law360 has published an in–depth profile (subscription required) of senior partner George Isaacson, fresh off of his second appearance in the United States Supreme Court. On April 17, 2018, Isaacson argued on behalf of Wayfair, Overstock.com, and Newegg in South Dakota v. Wayfair, the state’s challenge to Quill v. North Dakota, in which the Court held that a state tax authority can only exercise impose sales tax collection obligations on a retailer with a physical presence in the jurisdiction.

In the interview, Isaacson touched on a number of subjects, including:

• The South Dakota statute at issue in Wayfair: “I saw it as legislative malfeasance…The notion that the Legislature would intentionally pass a law they knew was unconstitutional, I think, is bad governance, legislative malfeasance. I think it’s very bad practice and I would be concerned about it spreading.”
• The question facing the Supreme Court: “The court can only make a binary decision. Yes, or no,” on whether to overturn Quill.
• The Government’s position “that the court could interpret Quill to apply only to catalog companies and not to internet retailers”: “Totally illogical.”
• The justices’ questions: “I thought that they were very carefully reasoned…It was clear the court was very well prepared. The questions were not meant to embarrass. They were not argumentative. They were a sincere exploration of the issues in what I consider to be a very important case.”