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The Commerciality Doctrine As Applied To The Charitable Tax Exemption For Homes For The Aged: State And Local Tax Perspectives, David A. Brennen

Law Faculty Scholarly Articles

This essay examines the question of how state and local government officials should consider federal tax law principles, like the commerciality doctrine, when they challenge state and local property tax exemptions that rely, at least in part, on tax-exempt charitable status for federal income tax purposes. In particular, this essay uses the example of continuing care retirement communities to consider tax-exempt law’s commerciality doctrine in an attempt to discern distinctions between “homes for the aged” that are “charitable,” and thus entitled to exemption, and those that are too commercial, and thus not entitled to exemption. In fact, one might say …

Legislative Process And Commercial Law: Lessons From The Copyright Act Of 1976 And The Uniform Commercial Code, Harold R. Weinberg, William J. Woodward Jr.

Law Faculty Scholarly Articles

Overlap and conflict are inevitable in any legal system in which a federal government and state governments both have authority to enact laws. In our federal system, the Constitution's Supremacy Clause identifies federal law as preeminent in case of conflict. When conflict develops and litigation is required to determine whether state or federal law controls the issue at hand, our system analyzes the problem using the term preemption as a basis for analysis.

This Article explores the federal legislative process that precedes judicial preemption decisions. By studying the legislative process for its sensitivity to preemption issues, possible ways to modify …

Journal Of The Senate Of The Commonwealth Of Kentucky, December 30, 1885 - May 18, 1886, Kentucky. General Assembly. Senate.

Journals of the General Assembly of the Commonwealth of Kentucky

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 31, 1883 - May 12, 1884, Kentucky. General Assembly. Senate.

Journals of the General Assembly of the Commonwealth of Kentucky

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Journal Of The Senate Of The Commonwealth Of Kentucky, November 28, 1881 - April 24, 1882, Kentucky. General Assembly. Senate.

Journals of the General Assembly of the Commonwealth of Kentucky

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 31, 1879 - May 6, 1880, Kentucky. General Assembly. Senate.

Journals of the General Assembly of the Commonwealth of Kentucky

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, December 31, 1877 - April 10, 1878, Kentucky. General Assembly. House Of Representatives.

Journals of the General Assembly of the Commonwealth of Kentucky

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 31, 1877 - April 10, 1878, Kentucky. General Assembly. Senate.

Journals of the General Assembly of the Commonwealth of Kentucky

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 31, 1875 - March 20, 1876, Kentucky. General Assembly. Senate.

Journals of the General Assembly of the Commonwealth of Kentucky

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, December 31, 1875 - March 20, 1876, Kentucky. General Assembly. House Of Representatives.

Journals of the General Assembly of the Commonwealth of Kentucky

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 1, 1873 - February 23, 1874, Kentucky. General Assembly. Senate.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, December 1, 1873 - February 23, 1874, Kentucky. General Assembly. House Of Representatives.

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Journal Of The Senate Of The Commonwealth Of Kentucky, January 8, 1873 - April 24, 1873, Kentucky. General Assembly. Senate.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, January 7, 1873 - April 24, 1873, Kentucky. General Assembly. House Of Representatives.

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Journal Of The Senate Of The Commonwealth Of Kentucky, January 4, 1871 - March 23, 1871, Kentucky. General Assembly. Senate.

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 4, 1871 - March 29, 1872, Kentucky. General Assembly. Senate.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, December 4, 1871 - March 29, 1872, Kentucky. General Assembly. House Of Representatives.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, January 4, 1871 - March 23, 1871, Kentucky. General Assembly. House Of Representatives.

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Journal Of The Senate Of The Commonwealth Of Kentucky, January 5, 1869 - March 16, 1869, Kentucky. General Assembly. Senate.

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 6, 1869 - March 22, 1870, Kentucky. General Assembly. Senate.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, December 6, 1869 - March 22, 1870, Kentucky. General Assembly. House Of Representatives.

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 2, 1867 - March 9, 1868, Kentucky. General Assembly. Senate.

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Journal Of The Senate Of The Commonwealth Of Kentucky, January 3, 1867 - March 11, 1867, Kentucky. General Assembly. Senate.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, December 2, 1867 - March 10, 1868, Kentucky. General Assembly. House Of Representatives.

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Journal Of The Senate Of The Commonwealth Of Kentucky, January 4, 1865 - June 5, 1865, Kentucky. General Assembly. Senate.

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 4, 1865 - February 19, 1866, Kentucky. General Assembly. Senate.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, January 4, 1865 - June 5, 1865, Kentucky. General Assembly. House Of Representatives.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, December 4, 1865 - February 19, 1866, Kentucky. General Assembly. House Of Representatives.

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Journal Of The House Of Representatives Of The Commonwealth Of Kentucky, December 7, 1863 - February 22, 1864, Kentucky. General Assembly. House Of Representatives.

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Journal Of The Senate Of The Commonwealth Of Kentucky, December 7, 1863 - February 22, 1864, Kentucky. General Assembly. Senate.

Journals of the General Assembly of the Commonwealth of Kentucky

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