Bass, Berry & Sims attorneys Mike Sontag and Steve Jasper authored an article for the Journal of Multistate Taxation and Incentives commenting on the Tennessee Court of Appeals’ recent Vodafone decision. In the article, “Tennessee Court of Appeals Gives Commissioner Legislative Trump Card in its Vodafone Decision,” the authors question the constitutionality of the Court’s decision allowing the Commissioner to implement market-based sourcing on a case-by-case basis and, in essence, override tax policy decisions adopted by the Tennessee General Assembly. The full article is available below or on the Thomson Reuters Checkpoint website (login required).