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University of Miami Law School

University of Miami Business Law Review

Income tax

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Full-Text Articles in Law

Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer May 2018

Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer

University of Miami Business Law Review

We live in an increasingly mobile and global society. Individuals move from one state to another for a variety of reasons. When the move is from a state which imposes income tax, particularly to a jurisdiction which does not, questions may arise about whether the individual remains a resident of the state from which he departed for income tax purposes. In the quest for revenue, certain states are aggressive in pursuing efforts to collect income tax from persons who claim to have changed their permanent residence.These states may assert that for income tax purposes the individual remains a resident of …


Developments In The Fields Of Accounting And Tax, Robert Willens Jan 2002

Developments In The Fields Of Accounting And Tax, Robert Willens

University of Miami Business Law Review

No abstract provided.


Commissioner V. Soliman: A Man's Home May Be His Castle But Not His Principal Place Of Business, Brad Slenn Apr 1994

Commissioner V. Soliman: A Man's Home May Be His Castle But Not His Principal Place Of Business, Brad Slenn

University of Miami Business Law Review

No abstract provided.