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In Quill (1992), the U.S. Supreme Court distinguished between the implications of the Due Process Clause and the Commerce Clause of the U.S. Constitution with

In Quill (1992), the U.S. Supreme Court distinguished between the implications of the Due Process Clause and the Commerce Clause of the U.S. Constitution with regard to state taxing statutes.

1. According to the Courts decision, in what manner do these two Clauses differ in their impact on state taxation?

2. What was the Courts rationale in making this distinction?

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