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When Indian Law And Tax Law Collide: How Pull-Tab Games Got To The Supreme Court , John Burgess
When Indian Law And Tax Law Collide: How Pull-Tab Games Got To The Supreme Court , John Burgess
Cleveland State Law Review
This Note will explore the reasons why two identical cases can turn out with completely different results. To do so, consideration will be given to the statutes involved and the varying interpretations of these statutes. Another important consideration is the policy behind these statutes, especially the IGRA. Part II will describe what the pull-tab games are, the statutes at issue, the conflicting cases, and the statutory interpretation issue. Part III will describe how the tenets of Indian Law can affect the analysis. Part IV will contain an analysis of the statutes and compare it to how the courts analyzed them. …
Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler
Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler
Cleveland State Law Review
When a marriage dissolves there are tax consequences for everything from distribution of property to custody of the couple's children. The current tax system for alimony and child support strengthens the possibility of financial devastation. Under the present system, alimony and child support have opposite tax treatment. Many complicated rules have been added to distinguish between alimony and child support, which will be discussed later in this paper. There must be a simplification of the present law so that the average divorced taxpayer will be able to understand and implement the rules with or without sophisticated tax counsel or an …
War Tax Refusal: Some Code Problems, William Louis Tabac
War Tax Refusal: Some Code Problems, William Louis Tabac
Cleveland State Law Review
Throughout our history, many individuals and groups have employed tax refusal to make their points. ...a protest based on tax refusal has never won a significant number of adherents in this country. There are several reasons for this, but the most pervasive seem to be the fear most people have of going to jail and the confusion that exists in their minds about the limits of the power of the Internal Revenue Service (I.R.S.), that is, what this agency can and cannot do to people who do not pay their taxes. Until some of their doubts are answered, the antiwar …
Section 303 Stock Repurchase Vs. Accumulated Earnings Tax, Mel J. Massey Jr.
Section 303 Stock Repurchase Vs. Accumulated Earnings Tax, Mel J. Massey Jr.
Cleveland State Law Review
This article looks into the situation in which Section 303 is beign planned for use in a corporation that is over-capitalized. "Under its provisions the stockholder of a closely held corporation can look to the corporation to purchase sufficient shares of his stock in order to permit his executor to pay estate and inheritance taxes, executor's and attorney's fees and funeral expenses. The asset, his stock in the closed corporation, which has chiefly caused this stockholder's estate problem, will be used to solve it."