minimum connection
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 347 U.S. 340 - Miller Bros. v. Maryland · 1954Most cited · 638 citing opinions
due process requires some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax
How the Supreme Court has restated “minimum connection”
Each Supreme Court definition of “minimum connection,” sized by how often later courts cited it. “Change” is measured by wording overlap with earlier definitions — a rough signal, not a semantic judgment.
How often courts cite the cases defining “minimum connection”
Court decisions citing the 3 opinions that defined “minimum connection” — 1,541 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 3 definitions, chronological · 1954–1967
There must be...some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax
nexus for state taxation
the Constitution requires 'some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax
nexus for state taxation of interstate commerce