Theodore B Olson of Gibson Dunn was chosen by Time magazine in 2010 as one of the 100 most influential people in the world. He was Solicitor General in the presidency of George W Bush. He has now filed a petition on behalf of Amazon to the Supreme Court, submitting that the court take on a case in which Amazon says it should not have to charge sales tax in New York state. At the moment, Amazon has no physical presence in New York but the tax authorities have argued indirect links to the state. Under the current state of law, sales tax does not have to be charged by retailers in states where they have no physical presence.

According to the Financial Times, the petition says: 'This case raises issues of exceptional importance because [a lower court’s] decision . . . leaves in place a state law that will significantly and unduly burden interstate commerce, provides a road map for other jurisdictions to inflict similar burdens on interstate commerce, and threatens to sow widespread confusion.'