Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Bankruptcy (1)
- Business Law (1)
- California (1)
- Child Tax Credit (1)
- Citizenship (1)
-
- Dependency exemption deduction (1)
- Due process (1)
- Earned Income Tax Credit (1)
- Edward Wynder (1)
- Exotic dancing (1)
- Foreclosure (1)
- Gay rights (1)
- Head of household (1)
- Income tax (1)
- LIVE ENTERTAINMENT TAX (1)
- NRS 372 (1)
- NRS 372.258 (1)
- Nevada’s Live Entertainment Tax (NLET) (1)
- Notice (1)
- Poverty (1)
- Procedural (1)
- Property (1)
- Property tax (1)
- Publication (1)
- Registered domestic partners (1)
- Residency (1)
- Tax (1)
- Use Tax (1)
Articles 1 - 7 of 7
Full-Text Articles in Law
How To Design An Antiracist State And Local Tax System, Francine J. Lipman
How To Design An Antiracist State And Local Tax System, Francine J. Lipman
Scholarly Works
Since the first ship of enslaved African people landed in Virginia in 1619, racist policies in institutions, systems, structures, practices, and laws have ensured inequity for people of color. These racist policies include every imaginable variant of injustice from slavery to lynching, to segregation, and to economic injustices, including those delivered through tax systems today. Although facially color-blind, tax systems have long empowered the explosion of white wealth and undermined wealth accumulation for Black families and communities of color. State and local tax systems, especially in the South, have deeply-rooted racist fiscal policies, including Jim Crow laws that continue to …
Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George
Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George
Nevada Supreme Court Summaries
In response to a certified question by the United States Bankruptcy Court for the District of Nevada, the Court concluded that under NRS 21.090(1)(bb) a debtor can exempt his stock in the corporations described in NRS 78.746(2), but his economic interest in that stock is still subject to the charging order remedy in NRS 78.746(1).
Summary Of Déjà Vu Showgirls V. Nev. Dept. Of Taxation, 130 Nev. Adv. Op. 73, Joseph Meissner
Summary Of Déjà Vu Showgirls V. Nev. Dept. Of Taxation, 130 Nev. Adv. Op. 73, Joseph Meissner
Nevada Supreme Court Summaries
Exotic dancing establishments sought a declaration that Nevada’s Live Entertainment Tax (NLET) violates the First Amendment to the U.S. Constitution because it singles out small groups based on the content of their speech and taxes them in an effort to suppress their ideas. The Supreme Court of Nevada found that NLET does not discriminate on the basis of speech, target a small group of speakers, or threaten to suppress viewpoints or ideas in violation of the First Amendment because appellants failed to show that NLET is not rationally related to a legitimate government purpose.
Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, Edward Wynder
Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, Edward Wynder
Nevada Supreme Court Summaries
The Court considered the meaning of “first use” to determine whether Harrah’s was entitled to a refund of the Nevada use tax under NRS 372.258 for four aircraft it purchased outside Nevada and used to fly employees and clients to Harrah’s properties when most flights either began or ended outside Nevada.
Heal The Suffering Children: Fifty Years After The Declaration Of War On Poverty, Francine J. Lipman, Dawn Davis
Heal The Suffering Children: Fifty Years After The Declaration Of War On Poverty, Francine J. Lipman, Dawn Davis
Scholarly Works
Fifty years ago, President Lyndon B. Johnson declared the War on Poverty. Since then, the federal tax code has been a fundamental tool in providing financial assistance to poor working families. Even today, however, thirty-two million children live in families that cannot support basic living expenses, and sixteen million of those live in extreme poverty. This Article navigates the confusing requirements of an array of child-related tax benefits including the dependency exemption deduction, head of household filing status, the Earned Income Tax Credit, and the Child Tax Credit. Specifically, this Article explores how altering the definition of a qualifying child …
Just A Matter Of Fairness: Tax Consequences Of The Service’S Revised Community Property Treatment Of California Registered Domestic Partners (Rdps), Francine J. Lipman
Just A Matter Of Fairness: Tax Consequences Of The Service’S Revised Community Property Treatment Of California Registered Domestic Partners (Rdps), Francine J. Lipman
Scholarly Works
No abstract provided.
Constitutional Law - Due Process - Notice By Publication Is Constitutionally Inadequate In Tax Sale Proceeding, Martin A. Geer
Constitutional Law - Due Process - Notice By Publication Is Constitutionally Inadequate In Tax Sale Proceeding, Martin A. Geer
Scholarly Works
In 1976 the Michigan Supreme Court’s determined in Doe v. State that procedural due process requires an owner of a significant interest in real property to be given notice of the state’s foreclosure petition and a meaningful opportunity for a hearing which he may challenge the state’s claim that property taxes remain unpaid without legal justification. This casenote examines the existing legal precedent during the Doe v. State decision, the Michigan Supreme Court’s decision and analysis, and the legislature’s actions following the decision.