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Articles 1 - 5 of 5
Full-Text Articles in Law
Recent Decisions, Michigan Law Review
Recent Decisions, Michigan Law Review
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Taxation-- Use Tax--Collection By A Foreign Corporation--Inapplicable Where Foreign Corporation Makes Strictly Interstate Sales, Michigan Law Review
Taxation-- Use Tax--Collection By A Foreign Corporation--Inapplicable Where Foreign Corporation Makes Strictly Interstate Sales, Michigan Law Review
Michigan Law Review
The Michigan Use Tax Act requires every seller of tangible personal property for storage, use or other consumption in the state of Michigan, engaged in the business of selling at retail in Michigan, to collect the tax imposed by the act. Plaintiff is an Illinois corporation operating a merchant tailoring establishment in Chicago. It takes orders in Michigan, from residents, for clothes, fills the orders in Chicago and, by agreement, the title to the clothes is vested in the purchaser upon delivery in Chicago to an interstate carrier. It maintains a branch office in Detroit where samples are kept, salesmen …
Constitutional Law-Taxation - Express Immunity Of Federal Instrumentalities, Michigan Law Review
Constitutional Law-Taxation - Express Immunity Of Federal Instrumentalities, Michigan Law Review
Michigan Law Review
A federal land bank filed a complaint against defendant lumber company and the tax commissioner seeking exemption from a state sales tax on purchases of lumber by the bank. The Supreme Court of North Dakota found the bank liable for the tax and on certiorari to the United States Supreme Court it was held, that the Federal Farm Loan Act conferred express immunity from the tax upon the bank and that such Congressional exemption was constitutional by virtue of the "necessary and proper" clause. Federal Land Bank of St. Paul v. Bismarck Lumber Co. (U.S. 1941) 62 S. Ct. …
Constitutional Law - Constitutionality Of State Sales Tax On Defense Materials Purchased Under A Cost-Plus-A-Fixed-Fee Contract With The Federal Government, Lloyd M. Forster
Constitutional Law - Constitutionality Of State Sales Tax On Defense Materials Purchased Under A Cost-Plus-A-Fixed-Fee Contract With The Federal Government, Lloyd M. Forster
Michigan Law Review
X had a cost-plus-a-fixed-fee contract with the federal government, under which the government reserved the right to pay directly for purchases made by X pursuant to contract to give prior authorization for each purchase over $500, to inspect and acquire title to materials delivered under such contract, and to furnish materials itself. X ordered lumber from plaintiff, who contested the constitutionality of an Alabama sales tax levied on this sale, contending that the tax was levied on a transaction by which the United States secured goods for governmental purposes. Held, the tax should be sustained, since X, and …
Taxation - Power Of Municipality To Tax Income Of State Officials, Michigan Law Review
Taxation - Power Of Municipality To Tax Income Of State Officials, Michigan Law Review
Michigan Law Review
A Pennsylvania statute empowered the city of Philadelphia to levy taxes on "persons, transactions, occupations, privileges, subjects and personal property" within Philadelphia. Pursuant to such authority the city enacted an ordinance imposing a tax of one and one-half per cent annually on salaries, wages, commissions, and other compensation earned by nonresidents for work performed in Philadelphia. Plaintiff, employed by an agency of Pennsylvania engaged in performance of governmental functions, brought suit to restrain the collection of the tax. Held, the statute grants the power to tax salaries of state officials and is not invalidated by any doctrine of governmental …