This article by my boy Tom Woods seems to be a good primer on the merits of nullification and answering some common objections. For a more complete list of objections and his responses, see here.
As far as legal arguments go, my question is, “Who cares?” (Please see my article on No Time 4 Bull regarding this.) Since I already take the view that the “social compact” called the U.S. Constitution doesn’t apply to me since I never signed it, I hold that its enumerated powers that are coercive, such as the power to tax, are illegitimate. See Lysander Spooner’s No Treason for more on this. However, we should use the means we have available to us, and if the state governments can be used to nullify federal laws, that is useful in and of itself. I also think it’s useful in the sense that the greater utilization of nullification will increase its acceptance and legitimacy. Hopefully, the devolution of power from the federal government to the states will put a check on Leviathan, as well as further the march of the very radical goal of secession. And once secession of the states from the Union is widely accepted, how long until secession of individuals from the State is accepted and the “gang of robbers” loses legitimacy entirely?
Yeah, I’ll admit that this process of dissolving the State sounds a little farfetched. But if so, then I would like to ask: if the free society is to be achieved, however unlikely, what is the most likely method that it will be brought about?