"That question, however, would be for the United States Supreme Court to consider, " Lippman wrote.

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

"We note that neither the Fourth Amendment nor its New York state analogue specifically limit the length of time property may be held following a lawful seizure, " Chief Judge Jonathan Lippman wrote.

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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where an entity can have a profound impact elsewhere through the Internet, and the physical presence test may now be outdated.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

"The bottom line is that if a vendor is paying New York residents to actively solicit business in this state, there is no reason why that vendor should not shoulder the appropriate tax burden, " Lippman wrote.

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

Welch, Taylor Dinerman, Bruce Goldman, James Benenson, Roger Heinig, Mark Kellner, Barbara Cannizzo, Don Frese, Pat Eisenman, Paul Zabbo, Stephan Dejean, Daniel Lippman, Andrew Strada, Roger Wollstadt, Mordecai Bobrowsky, Ronald Butler, Dave Ceely, Wright Truesdell, John Bobek, Terry Holmes, Merv Benson and Bill Gately.

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Among the Bull Moosers in the crowd were former Democrats and Republicans, including future Supreme Court Justice Felix Frankfurter, columnist Walter Lippman, "wise-use conservationist" Gifford Pinchot, Judge Learned Hand and settlement house pioneer Jane Addams, who became the first woman to give a nominating speech at an American political convention.

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