Western Live Stock v. Bureau of Revenue National Bellas Hess v. Department of Revenue of Illinois Quill Corp. v. North Dakota South Dakota v. Wayfair, Inc. Wayfair, Inc., Bellas Hess Quill Quill Bellas Hess Quill Bellas Hess Wayfair, Inc. Wayfair, Inc. Wayfair's Milliken v. United States Wayfair, Inc. Howard W. Gordon is a shareholder in Fowler White Burnett's tax group. Carlos A. Lievano III is a summer law clerk at the firm and a University of Florida law student.