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- Agricultural Adjustment Act (1)
- Buck v. Kuykendall (1)
- Buses (1)
- California Use Tax Act of 1935 (1)
- Excise taxes (1)
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- Flour milling companies (1)
- Inc. v. Washburn Crosby Co. (1)
- Interstate commerce (1)
- Motor freight (1)
- Nashville C. & St. L.R.R. v. Wallace (1)
- O'Connor Bills (1)
- Owner operators (1)
- Public convenience (1)
- Railroad systems (1)
- Refunded taxes (1)
- Shifted taxes (1)
- Southern Pacific Co. v. Corbett (1)
- Tariffs (1)
Articles 1 - 3 of 3
Full-Text Articles in Tax Law
Taxation - Sales - Recovery Of Processing Taxes - Remedies Of The Buyer, Keith P. Bondurant
Taxation - Sales - Recovery Of Processing Taxes - Remedies Of The Buyer, Keith P. Bondurant
Michigan Law Review
Defendant, a flour milling company, was subjected to payment of processing taxes under the Agricultural Adjustment Act. It entered into contracts with plaintiffs, by the terms of which the amount of such taxes was included in the purchase price of flour. The contracts provided that the amount of any decrease in processing taxes levied against defendant would inure to the benefit of the buyers and be credited against the contract price. Meanwhile, defendant, contesting the validity of the tax, had deposited in court a sum equal to the amount of accrued taxes. After the Supreme Court invalidated the A. A. …
Carriers - Federal Regulation Of Motor Transportation Brokers, Charles E. Nadeau
Carriers - Federal Regulation Of Motor Transportation Brokers, Charles E. Nadeau
Michigan Law Review
A broker is, in general, an intermediary or "go-between" in the business of negotiating contracts for others. His economic function is that of bringing buyer and seller together. A motor transportation broker is engaged in the business of arranging for contracts dealing with motor transportation service. His function is to bring together a prospective passenger or shipper seeking service and a carrier willing to provide the service demanded. "Tourist agency," "travel bureau," and "share-the-expense agency" are familiar terms used to designate the passenger transportation broker. There is a larger, but not so wellknown, group of brokers dealing in the hauling …
Taxation - Compensating Use Tax - Theory - Burden On Interstate Commerce, Brackley Shaw
Taxation - Compensating Use Tax - Theory - Burden On Interstate Commerce, Brackley Shaw
Michigan Law Review
The California Use Tax Act of 1935 imposes an excise tax on the storage or use of personal property purchased in other states and brought into California. Plaintiff railroad bought materials and supplies in other states and stored them in California before installation on its interstate railroad system, and the tax was assessed on them. Held, the tax is unconstitutional as applied to such property as a direct burden on interstate commerce. Where the property was purchased for the sole purpose of being reserve equipment in an interstate commerce plant it is employed in interstate commerce from the time …