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Full-Text Articles in Tax Law
Taxation - Jurisdiction To Tax - Multiple Taxation Of Intangibles, Richard Brawerman
Taxation - Jurisdiction To Tax - Multiple Taxation Of Intangibles, Richard Brawerman
Michigan Law Review
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliott, a majority of the justices refused to adhere to the doctrine that the Fourteenth Amendment prohibits taxation of intangibles by more than one state, and subscribed instead to the view that control and benefit are together the only test of jurisdiction of the states to tax. In Curry v. McCanless, the decedent, a resident of Tennessee, had created a trust of intangibles, reserving control over the income during her life and power to revoke the trust by will. The trust …
Obligatory Jurisdiction Of The Supreme Court: Appeals From State Courts Under Section 237(A) Of The Judicial Code, Seymour J. Rubin, Sidney H. Willner
Obligatory Jurisdiction Of The Supreme Court: Appeals From State Courts Under Section 237(A) Of The Judicial Code, Seymour J. Rubin, Sidney H. Willner
Michigan Law Review
In two ways, a case decided by the state court of last resort may come to the Supreme Court of the United States: by certiorari, or by appeal. Certiorari is discretionary; and the considerations which will lead the Court to grant a writ of certiorari are set out in Rule 38 of the Supreme Court Rules, and are well-known to the practicing bar. Appeal, however, is directed to the obligatory jurisdiction of the Court. Rule 12 merely sets out the procedure to be followed in seeking an appeal; and for his decision as to whether he has substantive basis for …