In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove breaks down the 'affirmative' Commerce Clause with Partner Eric Tresh. Eric recently authored an article in Tax Notes State on the topic with Partner Maria Todorova and Associate Fahad Mithavayani, which you can read here.

Eric speaks to tax discrimination, especially its effect on specific industries, and how states' efforts to provide additional revenue raisers are problematic. One avenue of curtailing that behavior is Congress' affirmative grant of legislative authority to regulate interstate commerce under the Commerce Clause of the US Constitution.

Jeremy's overrated/underrated question deals with dubbing someone the GOAT, or Greatest of All Time. Should this term still be used, especially for athletes?

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