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Articles 1 - 10 of 10
Full-Text Articles in Taxation-State and Local
Changing Residency For Illinois Tax Purposes, 40 S. Ill. U. L.J. 11 (2015), Ronald Z. Domsky
Changing Residency For Illinois Tax Purposes, 40 S. Ill. U. L.J. 11 (2015), Ronald Z. Domsky
UIC Law Open Access Faculty Scholarship
Currently, Illinois is in a financial crisis. Amidst this crisis, the First District Appellate Court of Illinois, in 2012, decided Cain v Hamer. In Cain, the issue was whether a pair of snowbirds (retirees spending the winter months in a warmer climate and returning to Illinois each year) were residents of Illinois for income tax purposes when they spent roughly an equal amount of time in Illinois as in Florida. The court narrowed the issue of residency down to two important issues; namely, whether the taxpayers (the “Cains”) changed domicile, and if so, whether their visits to Illinois were temporary …
Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin
Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin
UIC Law Review
No abstract provided.
The Irs's Flawed Solution To The Controversy Over Deductible Claims Against The Estate And The Necessity For A Date-Of-Death Standard, 42 J. Marshall L. Rev. 789 (2009), Lisa K. Johnson
UIC Law Review
No abstract provided.
A Winner For The Windy City: A Comment In Support Of Establishing A Land-Based Casino In The City Of Chicago, 40 J. Marshall L. Rev. 1391 (2007), Ronald Neroda
UIC Law Review
No abstract provided.
Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte
Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte
UIC John Marshall Journal of Information Technology & Privacy Law
Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …
Redemption From Tax Sales In Illinois - Confusion Galore, 23 J. Marshall L. Rev. 107 (1989), Guerino Turano
Redemption From Tax Sales In Illinois - Confusion Galore, 23 J. Marshall L. Rev. 107 (1989), Guerino Turano
UIC Law Review
No abstract provided.
State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii
State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Qualifying Gifts Of Fractional Shares Of Illinois Land Trusts For The Present Interest Exclusion, 14 J. Marshall L. Rev. 717 (1981), Wallace J. Wolf
Qualifying Gifts Of Fractional Shares Of Illinois Land Trusts For The Present Interest Exclusion, 14 J. Marshall L. Rev. 717 (1981), Wallace J. Wolf
UIC Law Review
No abstract provided.
The Retail Sales Tax: Shall The Value Of Retailers' Coupons Be Included In The Basis For Computation, 13 J. Marshall L. Rev. 717 (1980), Scott J. Horne
The Retail Sales Tax: Shall The Value Of Retailers' Coupons Be Included In The Basis For Computation, 13 J. Marshall L. Rev. 717 (1980), Scott J. Horne
UIC Law Review
No abstract provided.
The Individual Exemption From The Illinois Personal Property Tax, 9 J. Marshall J. Prac. & Proc. 424 (1975), Richard O. Wood
The Individual Exemption From The Illinois Personal Property Tax, 9 J. Marshall J. Prac. & Proc. 424 (1975), Richard O. Wood
UIC Law Review
No abstract provided.