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Toward Equal Delivery Of Municipal Services In The Central Cities, Kenneth W. Bond
Toward Equal Delivery Of Municipal Services In The Central Cities, Kenneth W. Bond
Fordham Urban Law Journal
Urban living has become inevitable for most Americans in central cities and government assistance has risen steadily to help the masses crowded in the urban complex. Legislation has been aimed at equalizing the opportunity for employment, decent housing, voting, education, basic social welfare, and a host of other concerns considered elemental for the fulfillment of the “American dream.” Until recently, the courts have been slow to act affirmatively to remedy the inequities related to the enforcement of such legislation. Recent cases suggest an attitude of benign complacency in the Supreme Court, allowing it to ignore critical socio-economic problems in the …
The Small Tax Case Procedure: How It Works--Does It Work?, Christopher J. Badum
The Small Tax Case Procedure: How It Works--Does It Work?, Christopher J. Badum
Fordham Urban Law Journal
In 1968 the section of Taxation of the American Bar Association proposed an amendment to the Internal Revenue Code of 1954 to provide for a small claims division in the United States Tax Court. Such a division was thought to be a necessary alternative to the often expensive and time consuming tax litigation procedure in the Tax Court, the Court of Claims, and the district court. Congress adopted the proposal and it was incorporated into the Tax Reform Act of 1969. This Note will discuss the proceedings of bringing suit in the Small Tax Case Division and will propose ways …