Law Commons^™

Politics, Disclosure, And State Law Solutions For 501(C)(4) Organizations, Linda Sugin

Chicago-Kent Law Review

Since the Supreme Court’s 2010 decision in Citizens United v. FEC, there has been an explosion in section 501(c)(4) organizations active in politics. Unable to effectively process applications, the IRS mishandled organizations with conservative political ties, producing a scandal from which the agency has yet to recover. It proposed regulations that would have helped it more easily determine eligibility for 501(c)(4) exemption, but after massive public outcry, the regulations were withdrawn. No new regulations will be proposed before the 2016 presidential election.

Given the federal government’s inability to address the problem of dark money politicking by 501(c)(4) organizations through …

Incorporating Ny Land Banks Into The Delinquent Property Tax Enforcement Processes, J. Justin Woods

Elisabeth Haub School of Law Student Publications

This article argues that New York municipalities should integrate land banks into the tax enforcement process to break the unhealthy cycle perpetuated by real estate and lien speculators. By transferring all tax liens and foreclosed properties to local land banks, municipalities can generate an important funding source that will help cover land banks' operations while simultaneously maximizing land banks' ability to reinvest lien proceeds and equity into redeveloping or demolishing properties with little or no value. If New York municipalities use their Land Bank Act powers fully, local and regional land bank efforts can become a vital tools for planning …

New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore

Pace Intellectual Property, Sports & Entertainment Law Forum

In today’s difficult economic times, state governments are more hard pressed than ever to come up with new sources of revenue to at least stay revenue neutral. Leave it to the perpetually money-hungry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance attempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in one nightclub instigating a legal challenge to the state’s attempt to impose sales taxes on exotic dancing. This resulted in the …

A Commerce Clause Challenge To New York's Tax Deduction For Investment In Its Own Tuition Savings Program, Amy Remus Scott

University of Michigan Journal of Law Reform

The Internal Revenue Code provides guidelines for states to create and maintain college tuition savings programs which offer federal tax benefits to investors. Several states have enacted tuition savings plans in accordance with these guidelines. In addition to the federal tax benefits allowed, New York offers a state tax deduction to New York residents who invest in its plan, the New York College Choice Tuition Savings Program. New York does not offer the deduction, however, to residents who invest in comparable programs offered by other states. The tax deduction thus creates an incentive for residents to invest in the in-state …

Equal Protection

Touro Law Review

No abstract provided.

Equal Protection

Touro Law Review

No abstract provided.

Cooperative Apartments: A Survey Of Legal Treatment And An Argument For Homestead Protection, Carolyn S. Bratt

Law Faculty Scholarly Articles

“The homestead may be a splendid mansion, a cabin or a tent,” but can it be a cooperative apartment? The supreme courts of both Florida and Georgia recently have answered this question in the negative. The Florida Supreme Court denied to a widow a homestead exemption in her deceased husband's cooperative apartment, ruling that a cooperator has no proprietary interest in the apartment, the building, or the land on which the building is situated. The Georgia Supreme Court denied a homestead tax exemption to cooperators because they lacked the characteristics of ownership needed to bring them within the constitutional exemption …

Taxation - Jurisdiction To Tax The Equitable Interest Of A Trust Beneficiary, Rex B. Martin

Michigan Law Review

Pennsylvania levied a property tax on a resident beneficiary's equitable interest in a New York trust. The settlor of the trust, a New York resident, had created the trust there and both the trustee and the stocks and bonds comprising the corpus were in that state. The beneficiary had no control over the disposition or management of the corpus and was entitled merely to the income of the trust for her life. The Pennsylvania Supreme Court upheld the tax. On appeal to the United States Supreme Court, held, in a per curiam decision without opinion, that the state court's …

Constitutional Law - Validity Of State Use Tax On Mail Order Sales Of Foreign Corporation, Michigan Law Review

Michigan Law Review

The respondent, a New York corporation licensed to do retail business in Iowa, did a large mail order business there also. Iowa customers sent orders by mail to the company's warehouses located outside that state, and the merchandise was shipped directly to the purchaser. On these mail order sales the company neither collected from its customers, nor paid to the state, the Iowa use tax. The petitioner, chairman of the state tax commission, threatened to cancel the respondent's license as a retailer and its permit to do business in Iowa unless such use tax were paid. Respondent obtained an injunction …

Taxation-Federal Instrumentalities-Exemption From State Tax

Michigan Law Review

Appellant, a New York corporation which is engaged in Georgia in licensing copyrighted motion pictures, brought suit to restrain a Georgia tax upon the gross receipts of royalties. Appellant urged the invalidity of the tax upon the ground that copyrights are instrumentalities of the United States. The supreme court of Georgia ruled that the suit should be dismissed. On appeal to the Supreme Court of the United States it was held, in Fox Film Corporation v. Doyal, that a state tax on royalties derived from copyrights is valid.

Taxation-Excise Measured By Income From Copyrights

Michigan Law Review

Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and others from collecting under a New York statute a tax levied "for the privilege of exercising its franchise in this state in a corporate or organized capacity," and measured by "income from any source," which had been interpreted to include income derived from copyrights, on the ground that the statute, as applied, infringed the federal Constitution. Held, three judges dissenting, that the tax was an excise tax levied for the privilege of doing business in a corporate capacity and that a constitutionally permissible …

Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason

Michigan Law Review

For nearly half a century so-called inheritance tax laws of the states of the United States have been predicated upon two distinct theories of jurisdiction, many states embodying both theories into their statutes. Recent decisions rendered by the Supreme Court of the United States, however, challenge the constitutionality of such a scheme and indicate the expediency of a review of the extent of state jurisdiction for the purpose of imposing such taxes.