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State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein

Scholarly Works

The first part of this Article, "State Income Taxation of Multijurisdictional Corporations: Reflections on Mobil, Exxon, and H.R. 5076" [79 Mich. L. Rev. 113], did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARCO and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a …

State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein

Michigan Law Review

The first part of this Article, State Income Taxation of Multijurisdictional Corporations: Reflections on Mobil, Exxon, and H.R. 5076, did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARCO and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a continuing if quixotic effort to …

State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein

Scholarly Works

The first part of this Article, State Income Taxation of Multiurisdictional Corporations: Reflections on Mobil, Exxon, and H A 5076, did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARC0 and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a continuing if quixotic effort …

Impact Of Office Of Administrative Law On California Taxing Agencies, Assembly Revenue And Taxation Committee

California Assembly

In 1979, AB 1111 (McCarthy, Chapter 567) was enacted to establish an Office of Administrative Law charged with promoting regulatory reform on the part of California's state agencies. The end of the second year of existence of the Office of Administrative Law (OAL) signals an appropriate time for the Assembly Revenue and Taxation Committee to review the impact of OAL and its regulatory reform activities on California's two major tax agencies and the taxpayers they serve. This briefing booklet reproduces OAL's 1981-82 Annual Report, and includes short analyses by the staff of the Board of Equalization and the Franchise Tax …

The "Unitary" Business In State Taxation: Confusion At The Supreme Court?, C. Douglas Floyd

BYU Law Review

No abstract provided.

A Deferential Interpretation Of The Complete Auto Transit Test For Determining Whether A State Tax Unconstitutionally Burdens Interstate Commerce: Commonwealth Edison Co. V. Montana, Richard L. Musick

BYU Law Review

No abstract provided.

Reflections On Commonwealth Edison Co. V. Montana, Mike Mcgrath, Walter Hellerstein

Scholarly Works

On the final day of its 1980-81 term, the United States Supreme Court handed down its long-awaited decision in Commonwealth Edison Co. v. Montana, which sustained Montana's coal severance tax over commerce and supremacy clause objections. In a six-to-three decision, the Court upheld the right of the states to set their own tax rates without fear of judicial interference. The Court's conclusion was rooted in its recognition that the determination of the rate or amount of a state tax is fundamentally a political question, which "must be resolved through the political process . . . by state legislatures in …

Federal Limitations On State And Local Taxation, William R. Anderson

Vanderbilt Law Review

Federal Limitations on State and Local Taxation presents a central question about how usefully and how legitimately courts have dealt with the issues of state taxing powers. The United States Supreme Court has assumed a role as the principal architect of this component of federalism. State legislatures and tax officials have, of course, played roles, but they have always operated under the shadow of judicial doctrine. While Congress has not been wholly inactive, its role has been derivative, interstitial, and hesitant. Perhaps Congress' fact-finding role has been larger than its legislative role.'

Appeals Procedures, State Board Of Equalization

California Agencies

No abstract provided.

Federal Tax Concepts As A Guide For State Apportionment Of Dividends, Richard Pomp, Rebecca S. Rudnick

Faculty Articles and Papers

In ASARCO, Inc. v. Idaho State Tax Commission, the Supreme Court rejected Idaho’s definition of income, and limited the apportionability of dividends, interest, and capital gains. The Court held that a unitary business relationship did not exist between ASARCO and the dividend payors, but did not address whether such a relationship was a sufficient precondition or a necessary one.

This article addresses two federal tax doctrines that may provide insight into state taxation of dividends: (1) the “effectively connected” doctrine, and (2) the Corn Products doctrine. The article first provides a detailed examination of the facts in ASARCO, and discusses …

Kentucky Law Survey: Taxation, Frederick W. Whiteside

Kentucky Law Journal

No abstract provided.

The Property Tax Four Years After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee

California Assembly

With the passage of Prop. 13 in June 1978, the property tax, a one hundred twenty-eight year old tax source, was radically changed. The rate of tax was limited to one percent of value (plus a rate for prior voted indebtedness) and the base of the tax was changed from fair market value for all property to acquisition value for most local real property and a fair market value for the balance of taxable property in California.

Special Taxing Districts In Florida, David M. Hudson

Florida State University Law Review

No abstract provided.

Taxation: Tribal Taxation, Secretarial Approval, And State Taxation--Merrion And Beyond, David B. Wiles

American Indian Law Review

No abstract provided.

Federal Recent Developments

American Indian Law Review

No abstract provided.

Constitutional Law - Commerce Clause - State Taxation Of Interstate Commerce - Supremacy Clause, Comfrey Scott Ickes

Duquesne Law Review

The United States Supreme Court has upheld the constitutionality of the Montana coal severance tax finding that it does not violate the Commerce Clause and that it is not inconsistent with federal legislation.

Commonwealth Edison Company v. Montana, 453 U.S. 609 (1981).