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Full-Text Articles in Law
Trade Barriers Created By Business, Corwin D. Edwards
Trade Barriers Created By Business, Corwin D. Edwards
Indiana Law Journal
No abstract provided.
Taxation - Privilege Tax On Foreign Corporations - Due Process And Commerce Clauses - Validity Of Formula, James W. Deer
Taxation - Privilege Tax On Foreign Corporations - Due Process And Commerce Clauses - Validity Of Formula, James W. Deer
Michigan Law Review
The state of Texas levied an annual franchise tax on all corporations, both foreign and domestic, authorized to do business within the state. The tax was assessed on the basis of the amount of the total capital stock which was allocable to Texas, the allocation being based on the proportion that Texas gross receipts bore to total gross receipts. This formula, as applied to the Ford Motor Company, gave the statutory base of $23,000,000 on which Ford paid the tax under protest. The evidence showed that the Ford Motor Company had only an assembly plant in Texas worth $3,000,000, that …
Constitutional Law - Commerce Clause -- Agricultural Adjustment Act Of 1938, Hugh Evander Willis
Constitutional Law - Commerce Clause -- Agricultural Adjustment Act Of 1938, Hugh Evander Willis
Articles by Maurer Faculty
No abstract provided.