. . . "With the resurgence of the Due Process Clause in recent state tax cases, financial institutions and other corporations should analyze whether they have the necessary minimum contacts with a state, as well as the substantial nexus connections of the Commerce Clause. 1 McCulloch v. Maryland, 17 U.S. 316 (1819). 2 12 U.S.C. ?? 548. 3 See Hellerstein & Hellerstein, State Taxation, Part IV, Ch. 10 (201" .