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Articles 1 - 8 of 8
Full-Text Articles in Law
Taxes And Assessments
Michigan Law Review
Provisions for tax relief for members of the military and naval forces of the United States are found not only in the Soldiers' and Sailors' Relief Act, but also in three other important federal statutes, namely, the Internal Revenue Code, the War Pay and Allotments Act of 1942, and the Current Tax Payment Act of 1943. Relief measures fall into three classes: (1) those granting postponement of taxes and tax proceedings, (2) those providing reduction of the tax burden, and (3) those providing abatement of taxes in the event of death in military service. Those provisions will be discussed in …
Constitutional Law-Right To Impose A License Tax Upon Dissemination Of Religious Literature - Jones V. Opelika Reversed, Michigan Law Review
Constitutional Law-Right To Impose A License Tax Upon Dissemination Of Religious Literature - Jones V. Opelika Reversed, Michigan Law Review
Michigan Law Review
Petitioners were members of the religious sect "Jehovah's Witnesses," who "sold" and/ or donated religious tracts and literature, and in connection therewith used phonographs and records, in their door to door activities to spread their religious beliefs. They failed to obtain a license for the privilege of canvassing and soliciting, as required of all persons by an ordinance of the city of Jeannette, Pennsylvania, and were convicted and fined for violation thereof. Petitions for leave to appeal to the Supreme Court of Pennsylvania were denied; the case came before the United States Supreme Court on petition for writ of certiorari. …
Taxation - Mistake Of Fact - Restitution - Subrogation, Robert D. Ulrich
Taxation - Mistake Of Fact - Restitution - Subrogation, Robert D. Ulrich
Michigan Law Review
Under the misapprehension of fact that he had an interest in the land, the plaintiff paid the taxes on land belonging to the defendant. The defendant did not know that the plaintiff intended to pay, nor did he promise, subsequent to payment, to reimburse the plaintiff. The action was brought to recover the amount of the payment, and for subrogation to the lien of the state for the taxes. The lower court denied relief; plaintiff appealed. Held, affirmed. Federal Land Bank of Louisville v. Dorman (Ind. App. 1942) 41 N. E. (2d) 661.
Abstracts, Katherine Kempfer
Abstracts, Katherine Kempfer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Taxation-Capital Stock Tax-What Constitutes "Doing Business", James E. Dunlap
Taxation-Capital Stock Tax-What Constitutes "Doing Business", James E. Dunlap
Michigan Law Review
The capital stock tax is an excise tax levied not on the business itself but on the exercise of the privilege of doing business in a corporate capacity; hence the determination of tax liability involves a decision in each case as to whether the corporation is carrying on or doing business within the meaning of the tax statutes.
Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop
Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop
Michigan Law Review
The defendant was indicted for a felony on charges of wilfully attempting to "evade or defeat'' federal income taxes based on his failure to report money allegedly received by him from "backers" of numbers games in exchange for political protection. On cross-examination he was questioned about certain payments made in the year following the ones on which the indictment was based. His attorney objected on the ground that the question was going to be the subject of another indictment against the defendant, and asked that the jury be dismissed while an argument was had upon the point of law raised. …
Abstracts, Katherine Kempfer
Abstracts, Katherine Kempfer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Abstracts, Katherine Kempfer
Abstracts, Katherine Kempfer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.