Taxation-State and Local Commons^™

Exclusionary Zoning - An Unfair Target, Werner Z. Hirsch

Pepperdine Law Review

No abstract provided.

The Supreme Court Once Again Says No To Taxpayer Standing - The Implications Of Daimlerchrysler Corp. V. Cuno, Natasha Patel

Journal of the National Association of Administrative Law Judiciary

No abstract provided.

Highway Robbery: State Troopers Denied Exclusion Under §119 - Commissioner V. Kowalski, John W. Cook

Pepperdine Law Review

No abstract provided.

Commonwealth Edison Co. V. State Of Montana: Constitutional Limitations On State Energy Resource Taxation, Nancy K. Stalcup

Pepperdine Law Review

This note examines the case of Commonwealth Edison Co. v. State of Montana, where the United States Supreme Court analyzed and defined the permissible limitations of state energy resource taxation. While the Court adhered to the test of constitutional taxation established in Complete Auto Transit Inc. v. Brady, which strongly upheld a state's sovereign right to tax a local incident of interstate commerce, the Court failed to realize the practical ramifications of its ruling in the context o the nation's energy problems.

California Tax Practitioners Beware: Even The Ninth Circuit's I.R.C. Section 1031 Loophole Has Limits, Laurel A. Tollman

Pepperdine Law Review

Section 1031 of the Internal Revenue Code provides tax deferred status for like-kind exchanges of investment property. The Deficit Reduction Act of 1984 amends this section to curb the use of the controversial delayed exchange as a tool to suspend tax assessment for an inordinate period of time. California attorneys should beware the fiture structuring of like-kind exchanges;for the amendment revises the lenient procedures for like-kind qualification sanctioned by the permissive Ninth Circuit.

The Legality Of California Development Fees, Erik B. Michelsen

Pepperdine Law Review

No abstract provided.

Commentary: Hospital Tax-Exempt Policy: A Comparison Of Schedule H And State Community Benefit Reporting Systems, Laura L. Hitchcock

Frontiers in Public Health Services and Systems Research

In Hospital Tax-Exempt Policy: A Comparison of Schedule H and State Community Benefit Reporting Systems, Rosenbaum et aldescribe the numerous variations between current state law in 24 states and federal requirements regarding nonprofit hospitals’ community benefit activities. The potential for nonprofit hospitals to help shape community health is great, and how states choose to address requirements regarding community benefit, and potentially reinforce the new federal requirements to incentivize hospital participation in addressing root causes of poor health, should be of significant interest to the public, policy makers and public and population health experts, given the large percentage of hospitals ...

Oath Of Office Vs. The Pledge, Larry Witner, Ron Washburn

Accounting Working Papers

All members of Congress take an oath of office to support the Constitution. Some of them make a pledge to Americans for Tax Reform (Grover Norquist, president) to oppose tax increases. For reasons stated in the article, we contend that the pledge has no force and effect and is not binding on members of Congress.

The article identifies and numbers 8 topics. This outline-type format helps a) to organize the subject matter, b) to highlight issues, and c) to reduce the word count as we don’t have to worry about smooth transitions.

Recent Tax Developments In Virginia: 2011-2012, William L.S Rowe, Craig D. Bell

William & Mary Annual Tax Conference

No abstract provided.

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

Maryland Law Review

No abstract provided.

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

Maryland Law Review

No abstract provided.

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

Maryland Law Review

No abstract provided.

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

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

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

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

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

Maryland Law Review

No abstract provided.

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

Maryland Law Review

No abstract provided.

Equality In Property Assessments, H. H. Walker Lewis

Maryland Law Review

No abstract provided.