Law Commons^™

Suggestions For The Improvement Of Municipal Annexation Law, Wallace Mendelson

Vanderbilt Law Review

World War II aggravated one of our most troublesome municipal problems--the growth of urban fringe areas around the outskirts of towns and cities. Many municipalities are finding their natural development either frustrated or completely strangled by choker necklaces of satellite settlements. Parent cities are surrounded by slum areas which they cannot control and wealthy suburban sections which they cannot tax. For it is common that the poorest and the most prosperous tend to live in the outskirts--the former to avoid the sanitation and anti-nuisance standards of urban life, the latter to escape their share of the cost of government in …

Constitutional Law - Due Process - Enforced Collection Of State Use Tax From Nonresident Vendor, John Leddy S.Ed.

Michigan Law Review

Appellant is a Delaware corporation engaging in the retail furniture business in Delaware. It has no place of business in Maryland, nor does it solicit orders in that state. It does not accept mail or phone orders from Maryland, nor does it advertise in any Maryland publications. The only contacts which the appellant has with Maryland customers, aside from direct dealings at appellant's retail store, are occasional direct mail advertisements, which it sends to all of its customers wherever located, and deliveries of goods purchased by Maryland customers. These deliveries are either made by commercial carrier or by appellant's own …

Jacobs: Law Writers And The Courts, Richard. A. Edwards

Michigan Law Review

A Review of Law Writers and the Courts. By Clyde E. Jacobs

Highway Taxation And Regulation: The Case For Federal Entry

Indiana Law Journal

No abstract provided.

Effects Of Taxation: Investments By Individuals, By J. Keith Butters, Lawrence E. Thompson, And Lynn L. Bollinger, Jerome R. Hellerstein

Indiana Law Journal

No abstract provided.

Federal Taxation Of Alimony Arrangements, Henry D. Collins

West Virginia Law Review

No abstract provided.

Taxation - Federal Income Tax - Deferred Compensation As Affected By Constructive Receipt Doctrine, David D. Dowd, Jr. S.Ed.

Michigan Law Review

Prior to his retirement as a general agent of a life insurance company, the petitioner entered into a new contract with the company by which he was to receive upon retirement fixed monthly instalments for fifteen years in lieu of his original contract rights to receive renewal premium commissions as they were paid into the company. Petitioner, as a cash basis taxpayer, reported as income only the instalments received. The Commissioner assessed deficiencies in the reports, contending that petitioner's taxable income consisted of all renewal commissions received by the company during the taxable year, rather than the instalment payments. Rejecting …

Taxation, Gust A. Ledakis

Washington Law Review

Covers cases on inheritance taxation of insurance proceeds and on property previously exempt.

Taxation-Federal Income Tax-Limited Deductibility Of Entertainment Expenses, David W. Belin S.Ed.

Michigan Law Review

In the sophisticated commercial world of today there are many expenses that might be termed of a "mixed complexion," having elements of both a business and non-business character. Nowhere is this better exemplified than in the area of entertainment expenses. Though one may assume that it should be the policy of the courts to allow full and fair deduction of business expenses in general, many difficulties arise regarding expenditures for entertainment purposes. In virtually all entertainment there is personal enjoyment of a social nature by the taxpayer as well as potential business value. Furthermore, what business value there is will …

Evidence-Presumtions-Alabama Statute Making Compliance With Federal Wagering Tax Law Prima Facie Evidence Of Violation Of State Gambling Law, John C. Hall S.Ed.

Michigan Law Review

In 1953 the Alabama legislature, taking advantage of the federal occupational tax on professional gamblers, enacted legislation making possession of the federal wagering tax stamp prima facie evidence of violation of the state gambling laws.

Federal Income Taxes And The Civil Fraud Penalty, Raymond Whiteaker

Vanderbilt Law Review

The drive against tax evaders is now in full swing after a complete reorganization of the Internal Revenue Service, and the new Commissioner has promised an efficient enforcement of all revenue laws. Although the effective administration of the federal income tax rests primarily upon the willingness of the taxpayer voluntarily to disclose his correct income, Congress has provided certain civil and criminal penalties to punish those who have not fulfilled their obligations to the United States Treasury. This article will deal only with the administration and operation of the civil fraud penalty.

The most severe civil penalty that may be …

The Federal Taxing Power And Regulation Of Crime

Indiana Law Journal

No abstract provided.

Federal Income Tax And Dealings In Real Estate, Donald Mcdonald, John W. Fawcett, Iii

Washington and Lee Law Review

No abstract provided.

The General Practitioner Faces Taxes, Charles L. Claunch

Washington and Lee Law Review

No abstract provided.

William L. Wilson And Tariff Reform, Albert S. Abel

West Virginia Law Review

No abstract provided.

Income Taxation--Clifford Trusts--Unrestricted Control Retained By Settlor-Trustee, J. L. A.

West Virginia Law Review

No abstract provided.

Taxation--Payments For Assignment Or Cancellation Of Contracts As Capital Gain Or Ordinary Income, William J. Briggs

Kentucky Law Journal

No abstract provided.

Corporations - Effect Of Domestication Statute On Foreign Corporations, J. David Voss S.Ed.

Michigan Law Review

Plaintiff brought suit to enjoin the collection of a state tax on intangibles consisting of stocks held by plaintiff in domesticated foreign corporations. The lower court enjoined the defendant, a county treasurer, from collecting the tax. On appeal, held, reversed, three judges dissenting. A foreign corporation which has complied with the Nebraska domestication statute is a foreign corporation for purposes of the Nebraska intangibles tax. Omaha Nat. Bank v. Jensen, (Neb. 1953) 58 N.W. (2d) 582.

Taxation - Federal Income Tax - Exchange Of Debentures For Preferred Stock As Tax-Free Reorganization, Raymond R. Trombadore S.Ed.

Michigan Law Review

Plaintiff held common and preferred stock of the Gulf States Paper Corporation. In 1942 plaintiff received new debentures in exchange for his preferred stock, pursuant to a plan for the recapitalization of the company whereby the entire 25,000 shares of previously outstanding preferred stock (including plaintiff's 208 shares) were exchanged for new debentures of like value. In 1950 the Commissioner assessed an income tax deficiency against plaintiff, determining that the redemption and cancellation of the preferred stock represented a distribution essentially equivalent to the distribution of a dividend and taxable under section 115(g)(1) of the Internal Revenue Code. Plaintiff sued …

Corporate Donations: Common Law, Statutory, And Constitutional Implications

Indiana Law Journal

No abstract provided.

Taxation - Federal Income Tax - Deductibility Of Expenses Incurred By Attorney In Attending Tax Institute, John E. Riecker S.Ed.

Michigan Law Review

Petitioner was a member of a firm of lawyers engaged in general practice in Binghamton, New York. The firm did enough work in federal taxation to warrant petitioner's specializing in this field, and his partners relied upon him to keep abreast of all significant developments in tax law. Petitioner attended the Fifth Annual Institute on Federal Taxation, conducted in New York City under the sponsorship of New York University and designed exclusively for practitioners and specialists in the tax field. He incurred expenses for travel, board, lodging, and tuition, all of which he deducted as ordinary and necessary business expenses …