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Full-Text Articles in Tax Law
Taxation - Income Tax - Improvements Made By Lessee As Income To Lessor, Ralph E. Helper
Taxation - Income Tax - Improvements Made By Lessee As Income To Lessor, Ralph E. Helper
Michigan Law Review
The recent decision of the Supreme Court of the United States in M. E. Blatt Co. v. United States has fairly settled the conflict that has ranged for over twenty years between the Commissioner of Internal Revenue and the Board of Tax Appeals on one side, and the courts on the other. The commissioner's contention that improvements made by a lessee should be taxed as income to the lessor was denied, and by dictum the Court approved the reasoning of Judge Learned Hand in Hewitt Realty Co. v. Commissioner, wherein he said that the judicial concept of "income" did …
Automobiles - Registration Of Title And Transfer - Effect On Ownership, Gerald M. Stevens
Automobiles - Registration Of Title And Transfer - Effect On Ownership, Gerald M. Stevens
Michigan Law Review
Who owns this automobile? is a question of frequent interest both to the state and to its citizens. Identification of it and its owner may be a leading clue to the solution of crime; its owner must often be apprehended as the first step toward punishment of one of the considerable list of offenses peculiar to the operation of motor vehicles; it constitutes an important item of taxable property. The private citizen is interested in its ownership to identify the proper defendant in his tort action; it is an obvious source of satisfaction of his claim against a debtor; or …