• Money is becoming much more of a concept than a physical entity, and most ordinary mortals haven't really noticed the switch.

    FORBES: Magazine Article

  • The Supreme Court, in their Quill Corp decision, wrote that the state government could not impose a use tax on an entity that did not have a physical presence in the state.

    FORBES: The Times, They Are a-Taxin'

  • Lippman wrote that the world has changed dramatically over the past two decades, where an entity can have a profound impact elsewhere through the Internet, and the physical presence test may now be outdated.

    WSJ: NY top court OKs tax on online sellers like Amazon

  • Unlike a stock or bond, for which you loan money to an entity with the expectation of earning a return for the risk you took, buying commodities is like buying physical assets.

    FORBES: Does Gold Belong in My Portfolio?

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