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Full-Text Articles in Tax Law
Constitutional Law - Taxation Of Salaries Of Judges Of The United States, Thomas K. Fisher
Constitutional Law - Taxation Of Salaries Of Judges Of The United States, Thomas K. Fisher
Michigan Law Review
The Revenue Act of 1932 provided that "In the case of Presidents of the United States and judges of courts' of the United States taking office after June 6, 1932, the compensation received as such shall be included in gross income; and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly." A United States circuit judge, appointed in 1933, was required to include in his tax return the amount of his salary, under the Revenue Act of 1936, which re-enacted the above provision. His claim for refund being rejected, the present suit was brought, and …
Constitutional Law - Taxation - Curtailment Of Intergovernmental Tax Immunities, Allan A. Rubin
Constitutional Law - Taxation - Curtailment Of Intergovernmental Tax Immunities, Allan A. Rubin
Michigan Law Review
In the recent well-publicized decision of Graves v. O'Keefe, the United States Supreme Court, following a path adequately cleared by Helvering v. Gerhardt, again enlarged the scope of the governmental powers to impose non-discriminatory taxes. In so doing, the Court clarified the fundamental principles underlying intergovernmental tax immunities by eliminating inconsistencies and resolving confusion persisting in this field of law. The Gerhardt case had sustained the imposition of a federal income tax on the salaries of employees of the Port of New York Authority, a state instrumentality created by New York and New Jersey. But it had not …