Nevada Supreme Court May 2, 2019, No. 73175 (Tricarichi v. Cooperative Rabobank, U.A.)

By the Court, SILVER, J.:

In this appeal, we address specific personal jurisdiction and whether to adopt the conspiracy-based theory of personal jurisdiction. In the underlying case, Michael Tricarichi sued respondents for luring him into an intermediary or "Midco" tax shelter scheme that left him liable as a transferee for a $ 21.2 million federal tax deficiency and penalty.