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Full-Text Articles in Taxation-State and Local

Tearing Down The Wall: How Transfer-On-Death Real-Estate Deeds Challenge The Inter Vivos/Testamentary Divide, Danaya C. Wright, Stephanie L. Emrick Jul 2019

Tearing Down The Wall: How Transfer-On-Death Real-Estate Deeds Challenge The Inter Vivos/Testamentary Divide, Danaya C. Wright, Stephanie L. Emrick

Maryland Law Review

This Article will examine one of the most recent will substitutes, the transfer-on-death (“TOD”) real-estate deed. Nearly half of the states have recognized, through common-law forms or legislation, a mechanism to allow for the transfer of real property on death without using a will, without following the will formalities, and without necessitating probate. This new tool in the estate planner’s toolbox is invaluable: revocable trusts have proven too expensive for decedents of modest means, and wills continue to require formalities that can easily frustrate non-lawyer-drafted estate documents. But the variety of TOD deed rules and mechanisms that the different states …


Gore Enterprise Holdings, Inc. V. Comptroller Of The Treasury: A Missed Opportunity To Remedy Maryland’S Disconnected Taxation Policy And Inimical Corporate Atmosphere, Skylar Ludwick Jun 2015

Gore Enterprise Holdings, Inc. V. Comptroller Of The Treasury: A Missed Opportunity To Remedy Maryland’S Disconnected Taxation Policy And Inimical Corporate Atmosphere, Skylar Ludwick

Maryland Law Review

No abstract provided.


Maryland's Corporate Income Taxation Approach For Multi-Jurisdictional Companies: Moving Toward Uniformity, Yet Still Lacking Ultimate Effectiveness Jan 2004

Maryland's Corporate Income Taxation Approach For Multi-Jurisdictional Companies: Moving Toward Uniformity, Yet Still Lacking Ultimate Effectiveness

Maryland Law Review

No abstract provided.


The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller Jan 1976

The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller

Maryland Law Review

No abstract provided.


Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden Jan 1973

Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden

Maryland Law Review

No abstract provided.


Taxation Of Easements In Airspace - Macht V. Department Of Assessments Of Baltimore City Jan 1973

Taxation Of Easements In Airspace - Macht V. Department Of Assessments Of Baltimore City

Maryland Law Review

No abstract provided.


Right Of Owner Of Personal Property To Challenge Assessments Of Real Property - National Can Company V. State Tax Commission, James P. Lewis Jan 1960

Right Of Owner Of Personal Property To Challenge Assessments Of Real Property - National Can Company V. State Tax Commission, James P. Lewis

Maryland Law Review

No abstract provided.


Liquidating Dividends Under The Maryland Income Tax, P. Mcevoy Cromwell Jan 1960

Liquidating Dividends Under The Maryland Income Tax, P. Mcevoy Cromwell

Maryland Law Review

No abstract provided.


"Gross Receipts" Apportionment Formula In State Taxation Of Foreign Corporation Operating Partly Through Subsidiaries - Household Finance Corp. V. State Tax Commission, P. Mcevoy Cromwell Jan 1957

"Gross Receipts" Apportionment Formula In State Taxation Of Foreign Corporation Operating Partly Through Subsidiaries - Household Finance Corp. V. State Tax Commission, P. Mcevoy Cromwell

Maryland Law Review

No abstract provided.


Use Tax Need Not Be Collected By Out-Of- State Vendor Lacking Material Contact With Taxing State - Miller Brothers Co. V. Maryland Jan 1954

Use Tax Need Not Be Collected By Out-Of- State Vendor Lacking Material Contact With Taxing State - Miller Brothers Co. V. Maryland

Maryland Law Review

No abstract provided.


The Tax Articles Of The Maryland Declaration Of Rights, H. H. Walker Lewis Jan 1953

The Tax Articles Of The Maryland Declaration Of Rights, H. H. Walker Lewis

Maryland Law Review

No abstract provided.


Effect Of Import-Export And Commerce Clauses On Franchise Tax Measured By Gross Receipts - Canton R. Co. V. Rogan Western Md. R. Co. V. Rogan Jan 1953

Effect Of Import-Export And Commerce Clauses On Franchise Tax Measured By Gross Receipts - Canton R. Co. V. Rogan Western Md. R. Co. V. Rogan

Maryland Law Review

No abstract provided.


State Taxation Of Resident Trustee - Greenough V. Tax Assessors Of City Of Newport Jan 1948

State Taxation Of Resident Trustee - Greenough V. Tax Assessors Of City Of Newport

Maryland Law Review

No abstract provided.


Equality In Property Assessments, H. H. Walker Lewis Jan 1948

Equality In Property Assessments, H. H. Walker Lewis

Maryland Law Review

No abstract provided.


Tax Consequences Of The Family Partnership, Richard W. Case Jan 1944

Tax Consequences Of The Family Partnership, Richard W. Case

Maryland Law Review

No abstract provided.


Deductibility Of Value Of Dower Interest From Value Of Tenancy By The Entireties In Computation Of Gift Tax - Hopkins V. Magruder, Collector Jan 1942

Deductibility Of Value Of Dower Interest From Value Of Tenancy By The Entireties In Computation Of Gift Tax - Hopkins V. Magruder, Collector

Maryland Law Review

No abstract provided.


The Maryland Classified Income Tax Of 1939, Caleb R. Kelly Jr. Jan 1940

The Maryland Classified Income Tax Of 1939, Caleb R. Kelly Jr.

Maryland Law Review

No abstract provided.


A Survey Of The Maryland Income Tax Law, James T. Carter Jan 1937

A Survey Of The Maryland Income Tax Law, James T. Carter

Maryland Law Review

No abstract provided.


Constitutional Aspects Of Reduction In State Property Tax, Herbert M. Brune Jr. Jan 1937

Constitutional Aspects Of Reduction In State Property Tax, Herbert M. Brune Jr.

Maryland Law Review

No abstract provided.


Validity Of State Compensating Tax On Use Within State Of Chattels Purchased Outside State. Henneford V. Silas Mason Company, Inc. Jan 1937

Validity Of State Compensating Tax On Use Within State Of Chattels Purchased Outside State. Henneford V. Silas Mason Company, Inc.

Maryland Law Review

No abstract provided.