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- ASARCO Inc. v. Idaho State Tax Commission (1)
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- F. W. Woolworth Co. v. Taxation and Revenue Department (1)
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Articles 1 - 7 of 7
Full-Text Articles in Taxation-State and Local
State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein
State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein
Scholarly Works
The first part of this Article, State Income Taxation of Multiurisdictional Corporations: Reflections on Mobil, Exxon, and H A 5076, did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARC0 and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a continuing if quixotic effort …
State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein
State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein
Scholarly Works
The first part of this Article, "State Income Taxation of Multijurisdictional Corporations: Reflections on Mobil, Exxon, and H.R. 5076" [79 Mich. L. Rev. 113], did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARCO and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a …
Reflections On Commonwealth Edison Co. V. Montana, Mike Mcgrath, Walter Hellerstein
Reflections On Commonwealth Edison Co. V. Montana, Mike Mcgrath, Walter Hellerstein
Scholarly Works
On the final day of its 1980-81 term, the United States Supreme Court handed down its long-awaited decision in Commonwealth Edison Co. v. Montana, which sustained Montana's coal severance tax over commerce and supremacy clause objections. In a six-to-three decision, the Court upheld the right of the states to set their own tax rates without fear of judicial interference. The Court's conclusion was rooted in its recognition that the determination of the rate or amount of a state tax is fundamentally a political question, which "must be resolved through the political process . . . by state legislatures in …
Federal Limitations On State And Local Taxation, William R. Anderson
Federal Limitations On State And Local Taxation, William R. Anderson
Vanderbilt Law Review
Federal Limitations on State and Local Taxation presents a central question about how usefully and how legitimately courts have dealt with the issues of state taxing powers. The United States Supreme Court has assumed a role as the principal architect of this component of federalism. State legislatures and tax officials have, of course, played roles, but they have always operated under the shadow of judicial doctrine. While Congress has not been wholly inactive, its role has been derivative, interstitial, and hesitant. Perhaps Congress' fact-finding role has been larger than its legislative role.'
Federal Tax Concepts As A Guide For State Apportionment Of Dividends, Richard Pomp, Rebecca S. Rudnick
Federal Tax Concepts As A Guide For State Apportionment Of Dividends, Richard Pomp, Rebecca S. Rudnick
Faculty Articles and Papers
In ASARCO, Inc. v. Idaho State Tax Commission, the Supreme Court rejected Idaho’s definition of income, and limited the apportionability of dividends, interest, and capital gains. The Court held that a unitary business relationship did not exist between ASARCO and the dividend payors, but did not address whether such a relationship was a sufficient precondition or a necessary one.
This article addresses two federal tax doctrines that may provide insight into state taxation of dividends: (1) the “effectively connected” doctrine, and (2) the Corn Products doctrine. The article first provides a detailed examination of the facts in ASARCO, and discusses …
Kentucky Law Survey: Taxation, Frederick W. Whiteside
Kentucky Law Survey: Taxation, Frederick W. Whiteside
Kentucky Law Journal
No abstract provided.
Taxation: Tribal Taxation, Secretarial Approval, And State Taxation--Merrion And Beyond, David B. Wiles
Taxation: Tribal Taxation, Secretarial Approval, And State Taxation--Merrion And Beyond, David B. Wiles
American Indian Law Review
No abstract provided.