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Tax Law

1937

Articles 1 - 9 of 9

Full-Text Articles in Taxation-State and Local

Indiana Gross Income Tax Act-Interstate Commerce Dec 1937

Indiana Gross Income Tax Act-Interstate Commerce

Indiana Law Journal

No abstract provided.

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Taxation - Jurisdiction To Tax Intangibles - Business Situs, William Stout Gordon Dec 1937

Taxation - Jurisdiction To Tax Intangibles - Business Situs, William Stout Gordon

Michigan Law Review

The appellant, a Delaware corporation doing business in Minnesota, held the controlling interest in the stock of a large number of banks in numerous states. It transacted its corporate business and fiscal affairs in Minnesota and maintained a business office there. A property tax was imposed by Minnesota upon appellant's shares of stock in Montana and North Dakota state banking corporations. Appellant contended that, since Montana and North Dakota had imposed a property tax on the same shares, the Minnesota tax was contrary to the Fourteenth Amendment. The Court held that the shares of stock had acquired a "business situs" …

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Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown Oct 1937

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Indiana Law Journal

No abstract provided.

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Taxation Of State Agencies And Instrumentalities Jun 1937

Taxation Of State Agencies And Instrumentalities

Indiana Law Journal

No abstract provided.

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Constitutional Law - Validity Of A Compensating Use Tax - Commerce Clause, William J. Isaacson Jun 1937

Constitutional Law - Validity Of A Compensating Use Tax - Commerce Clause, William J. Isaacson

Michigan Law Review

Plaintiffs, appellees in this court, while engaged in the construction of a federal dam, brought into the state machinery purchased at retail in other states. The Washington Tax Commission demanded payment of a use tax on the machinery so purchased as required by the 1935 tax statutes. The plaintiffs refused to comply with the commission's order and received an in junction in the federal district court. The Washington legislature, under the heading "Compensating Tax," levied a two per cent excise on the use of all personal property purchased at retail after the effective date, the tax to be measured by …

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Taxation - Exemption Of Federal Instrumentality -Property Of A Governmental Agency Used For Non-Governmental Purpose, Virginia M. Renz May 1937

Taxation - Exemption Of Federal Instrumentality -Property Of A Governmental Agency Used For Non-Governmental Purpose, Virginia M. Renz

Michigan Law Review

Oklahoma attempted to tax property used by the lessee of restricted Indian land in producing oil and gas. It was argued that the property was not taxable because the lessee was a federal instrumentality, and Congress had not consented to its taxation. Held, property is not exempt from a non-discriminatory ad valorem state tax merely because it is the property of a federal instrumentality. There should be no exemption unless the taxation imposes a direct burden upon the exertion of a federal governmental power. Taber v. Indian Territory Illuminating Oil Co., (U. S. 1937) 57 S. Ct. 334.

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Taxation - Situs Of Intangibles - Business Situs, Michigan Law Review Apr 1937

Taxation - Situs Of Intangibles - Business Situs, Michigan Law Review

Michigan Law Review

A manufacturing corporation incorporated in Delaware and maintained a nominal office there, but had branch offices and factories in several states. Its principal office was in West Virginia. All contracts made by the branch offices were subject to approval by the home office and withdrawals from the bank deposits in the several states were under the control of the home office. A West Virginia statute placed an ad valorem property tax on corporations whose bank deposits and accounts receivable were "liable to taxation." The state court applied the statute to the bank deposits in banks outside the state and to …

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Taxation - Special Assessments For Street Lighting, Herbert J. Bloom Mar 1937

Taxation - Special Assessments For Street Lighting, Herbert J. Bloom

Michigan Law Review

The city of Los Angeles, under the authority of the "Public Works and Utility Act" of California, passed two ordinances levying special assessments for street lighting purposes upon abutting property specially benefited according to the front foot rule. The validity of the ordinance ordering the necessary lighting posts and appliances, which were installed before the present proceeding was brought, was conceded. The other ordinance provided for the furnishing of electric current to light the public streets for a period of fourteen months. This was contested by the plaintiff, who owned three lots subject to the assessment, on the ground that …

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Taxation-Validity Of Tax On Income Of Superintendent Of School Cafeteria System -Sovereign Immunity, Elbridge D. Phelps Jan 1937

Taxation-Validity Of Tax On Income Of Superintendent Of School Cafeteria System -Sovereign Immunity, Elbridge D. Phelps

Michigan Law Review

Petitioners, husband and wife, residents of Texas, made returns of community income for the year 1932, listing as exempt the salary of the wife who was superintendent of a non-profit cafeteria system operated by the Ft. Worth public schools for the exclusive patronage and benefit of teachers and students. The Commissioner of Internal Revenue refused the exemption and levied a deficiency tax of $105. On appeal from an affirmance of the commissioner's decision by the Board of Tax Appeals, held, reversed on the ground that the operation of the cafeteria system was a proper exercise of a governmental function …

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