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Articles 1 - 22 of 22
Full-Text Articles in Law
California Adopts Use Tax To Protect Local Trade, Roger J. Traynor
California Adopts Use Tax To Protect Local Trade, Roger J. Traynor
Taxation & Traynor
No abstract provided.
Municipal Corporations-Taxation-Supervisory Control Of State Board Of Tax Commissioners
Municipal Corporations-Taxation-Supervisory Control Of State Board Of Tax Commissioners
Indiana Law Journal
No abstract provided.
Constitutional Law--Equal Protection Of Laws--Graduated Gross Sales Tax, John L. Detch
Constitutional Law--Equal Protection Of Laws--Graduated Gross Sales Tax, John L. Detch
West Virginia Law Review
No abstract provided.
Taxation--Business Situs Of Credits--Domestication Of Foreign Corporations, William F. Wunschel
Taxation--Business Situs Of Credits--Domestication Of Foreign Corporations, William F. Wunschel
West Virginia Law Review
No abstract provided.
Refunds And Recovery Of State Taxes Erroneously, Illegally, Or Unconstitutionally Imposed In West Virginia, Bernard Sclove
Refunds And Recovery Of State Taxes Erroneously, Illegally, Or Unconstitutionally Imposed In West Virginia, Bernard Sclove
West Virginia Law Review
No abstract provided.
The Land Book Assessment Amendment--Enabling Legislation, William H. Waldron Jr.
The Land Book Assessment Amendment--Enabling Legislation, William H. Waldron Jr.
West Virginia Law Review
No abstract provided.
Constitutional Law-Chain Store License Tax As Applicable To Gasoline Filling Stations
Constitutional Law-Chain Store License Tax As Applicable To Gasoline Filling Stations
Indiana Law Journal
No abstract provided.
Indiana's Intangible Tax Law, Charles Z. Bond
Indiana's Intangible Tax Law, Charles Z. Bond
Indiana Law Journal
No abstract provided.
Corporations-State Privilege Taxes-Valuation Of Property To Determine Surplus
Corporations-State Privilege Taxes-Valuation Of Property To Determine Surplus
Michigan Law Review
Various bases have been evolved in this country for computing corporation privilege taxes. Of special interest is the fact that seven states have made corporate surplus together with capital the basis for such taxes - Louisiana, Michigan, Mississippi, Missouri, North Carolina, Ohio, and Texas. The statutes of these states adopt either the gross value or the net value of the assets of corporations as the foundation of the tax, depending upon whether or not liabilities may be deducted. In fixing the amount of such a tax, some valuation of corporate property to determine the corporation's surplus is necessary.
Taxation - Assessment For Property Taxes
Taxation - Assessment For Property Taxes
Michigan Law Review
In 1926 the plaintiff purchased a lot with the building thereon for $41,000 and expended $ 10,000 in the improvement of the premises. In the same year the property was leased for a period of fifteen years under an agreement that the rent was to be $6,000 for the first five years, $8,000 for the second five, and $10,000 for the third. Plaintiff objected to the tax assessment of $68,660 for the years 1929, 1930, 1931, and 1932 on the grounds that the court based its valuation on (1) actual earnings instead of earning capacity, and on (2) gross, as …
Taxation - Constitutionality Of Graduated Sales Taxes
Taxation - Constitutionality Of Graduated Sales Taxes
Michigan Law Review
A Kentucky statute of 1930 levied a tax on gross retail sales at rates varying from 1/20 of one per cent on gross sales up to $400,000 per year, to one per cent on all gross sales over $1,000,000 annually. For the purpose of this tax all retail stores under the same ownership, operation or control, directly or indirectly, were treated as a unit; hence, the heavier rates of the tax fell upon the chain stores and large department stores. A group of chain and department stores sought to enjoin the collection of the tax, as contrary to the state …
Taxation - Immunity Of State Officers From Federal Income Tax-Trustees Operating Boston Elevated Railway Company As State Officers
Michigan Law Review
A state law provided for public operation of the Boston Elevated Railway Company, with a board of trustees appointed by the governor with the advice and consent of the council. The salaries of the trustees were received from the company. The trustees were to manage and operate the company, having "possession of said properties in behalf of the Commonwealth." They were to fix rates of fare that would insure sufficient income to meet the cost of service including, in addition to operating expenses, specified rates of return on the investment. If the rates were insufficient for this purpose the deficit …
Taxation - Delinquency Statute - Constitutionality Of Provision Remitting Back Taxes
Taxation - Delinquency Statute - Constitutionality Of Provision Remitting Back Taxes
Michigan Law Review
Mandamus proceedings were begun to compel a county auditor to accept four-fifths of the taxes as originally assessed on certain land in full payment and discharge of those taxes for the years 1929 and 1930, in accord with the tax remission provision of Minnesota Laws 1933, c. 414, sec.1. Held, that allowing discharge of past taxes during the redemption period by payment of a fraction of those originally assessed was contrary to the uniformity clause of the state constitution as an unreasonable and arbitrary classification, since it resulted in allowing a lower tax rate to delinquent taxpayers than was …
Taxation - Power Of Appointment - Effect Of Refusal By Appointee Who Is Given Same Share In Default Of Appointment
Michigan Law Review
The donee of a power of appointment exercised it by will in favor of the persons who would have taken exactly the same interests in default of appointment, and who declared their election to decline the appointment and take by the provision in default of appointment in the will of the donor. Suit was brought for additional federal estate taxes covering the property to which the power applied, under a statute levying such a tax upon "any property passing under a general power of appointment exercised by the decedent . . . by will . . . . " Held …
Taxation-State Taxes Upon Federal Instrumentalities-Who May Raise Question Of Unconstitutionality
Taxation-State Taxes Upon Federal Instrumentalities-Who May Raise Question Of Unconstitutionality
Michigan Law Review
In connection with the performance of a contract with the federal government, the plaintiff corporation was required to pay a state sales tax on lumber, cement, steel and other materials used in the construction work. An action was brought to enjoin the collection of the tax and to have it declared unconstitutional as impeding and hampering the federal government in the performance of its governmental functions, and as depriving the plaintiff of its property without due process of law. Held, the plaintiff is not a proper party to raise the question of the constitutionality of the tax: first, because …
Taxation--Assessment Of Undivided Interests--Land Book Assessment Amendment, William H. Waldron Jr.
Taxation--Assessment Of Undivided Interests--Land Book Assessment Amendment, William H. Waldron Jr.
West Virginia Law Review
No abstract provided.
Taxation-Constitutional Limitations On Sales Taxes
Taxation-Constitutional Limitations On Sales Taxes
Michigan Law Review
There are twenty-three states having general sales tax statutes today. For the most part these statutes have been prompted by the recent economic depression as emergency measures. Most of them are license or privilege taxes, and are of two classes: those of the first type are sales taxes in name only, and consist of taxes upon the privilege of engaging in various occupations, of which selling personal property is but one; those of the second type are taxes solely upon the privilege of selling personal property at retail. Such taxes have met with considerable opposition in the form of litigation, …
Taxation - Federal Income Tax - Discharge Of Legal Obligation By Creation Of Trust For Alimony As Basis For Taxation Of Settlor
Michigan Law Review
A trust estate was created by a husband in accordance with a divorce decree, the income therefrom being paid to the wife in lieu of alimony. Provision was made for reversion of the estate on death of the wife and for payment of surplus income to the husband during the duration of the trust. Held, that the benefit arising from the discharge of a legal obligation constituted sufficient basis for trucing the trust income to the settlor. Willcuts v. Douglas, (C. C. A. 8th, 1934) 73 F. (2d) 130.
Early Correspondence National Tax Association, November 1935 To August 1941, Roger J. Traynor
Early Correspondence National Tax Association, November 1935 To August 1941, Roger J. Traynor
Taxation & Traynor
No abstract provided.
The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown
The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Coordination And Integration Of Federal, State, And Local Tax Systems, James K. Hall
The Coordination And Integration Of Federal, State, And Local Tax Systems, James K. Hall
Washington Law Review
Of the fiscal problems pressing for immediate solution, few are as important economically and socially as the problem of establishing proper working relationships between and among the fiscal systems of the federal, state, and local governments. Today, as in the past, there is a conspicuous lack of coordination and integration among these several revenue systems. Only in recent years has any considerable emphasis been placed on the importance and necessity of visualizing our fiscal problems in perspective—of viewing the problems and issues of local, of state, or of federal finance as integral parts of a related whole. Pragmatic exigencies often …
The Coordination And Integration Of Federal, State, And Local Tax Systems, James K. Hall
The Coordination And Integration Of Federal, State, And Local Tax Systems, James K. Hall
Washington Law Review
Of the fiscal problems pressing for immediate solution, few are as important economically and socially as the problem of establishing proper working relationships between and among the fiscal systems of the federal, state, and local governments. Today, as in the past, there is a conspicuous lack of coordination and integration among these several revenue systems. Only in recent years has any considerable emphasis been placed on the importance and necessity of visualizing our fiscal problems in perspective—of viewing the problems and issues of local, of state, or of federal finance as integral parts of a related whole. Pragmatic exigencies often …