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Full-Text Articles in Law
Post-Davis Conduit Bonds: At The Intersection Of The Dormant Commerce Clause And Municipal Debt, Sean Carey
Post-Davis Conduit Bonds: At The Intersection Of The Dormant Commerce Clause And Municipal Debt, Sean Carey
Fordham Law Review
This Note addresses the constitutionality of the selective taxation of conduit bonds, a subset of municipal bonds that finance private enterprise, in the aftermath of the U.S. Supreme Court’s decision in Department of Revenue v. Davis. In Davis, the Court determined that states could tax interest earned on out-of-state municipal bonds while exempting interest earned on its own bonds without violating the Commerce Clause of the Constitution. When issuing this ruling, the Court drew a distinction between municipal bonds issued on behalf of the government and municipal bonds issued on behalf of private industry. The question of whether or not …
Theories Of Distributive Justice And Limitations On Taxation: What Rawls Demands From Tax Systems, Linda Sugin
Theories Of Distributive Justice And Limitations On Taxation: What Rawls Demands From Tax Systems, Linda Sugin
Fordham Law Review
No abstract provided.
Comments: Individual Versus Collective Responsibility, Thomas Nagel
Comments: Individual Versus Collective Responsibility, Thomas Nagel
Fordham Law Review
No abstract provided.
What Does A Fair Society Owe Children - And Their Parents?, Anne L. Alstott
What Does A Fair Society Owe Children - And Their Parents?, Anne L. Alstott
Fordham Law Review
No abstract provided.
The Donation Registry, Robert D. Cooter
Irs Access To Tax Accrual Workpapers: Legal Considerations And Policy Concerns, Katherine Pryor Burgeson
Irs Access To Tax Accrual Workpapers: Legal Considerations And Policy Concerns, Katherine Pryor Burgeson
Fordham Law Review
No abstract provided.
The Binding Effect Of A Nonadversary State Court Decree In A Federal Tax Determination
The Binding Effect Of A Nonadversary State Court Decree In A Federal Tax Determination
Fordham Law Review
No abstract provided.
The New Stock Option: Problems Of The Smaller Company, V. Henry Rothschild 2nd
The New Stock Option: Problems Of The Smaller Company, V. Henry Rothschild 2nd
Fordham Law Review
No abstract provided.
A Solution To The Debt-Equity Problem
State Taxation Of Employee Retirement And Death Benefits, William H. Sager, Jay M. Weinberg
State Taxation Of Employee Retirement And Death Benefits, William H. Sager, Jay M. Weinberg
Fordham Law Review
No abstract provided.
Real Estate Investment Trusts: Problems And Prospects, Theodore Lynn
Real Estate Investment Trusts: Problems And Prospects, Theodore Lynn
Fordham Law Review
No abstract provided.
Taxation Of "Capital Gains" In The United States, The United Kingdom And Canada, William B. Peden
Taxation Of "Capital Gains" In The United States, The United Kingdom And Canada, William B. Peden
Fordham Law Review
No abstract provided.
The Outstanding Decisions Of The United States Supreme Court In 1954, Archie O. Dawson
The Outstanding Decisions Of The United States Supreme Court In 1954, Archie O. Dawson
Fordham Law Review
No abstract provided.
The Nature Of Succession, James T. Connor