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Full-Text Articles in Law
The Passage Of Community Property Laws, 1939-1947: Was "More Than Money" Involved?, Jennifer E. Sturiale
The Passage Of Community Property Laws, 1939-1947: Was "More Than Money" Involved?, Jennifer E. Sturiale
Michigan Journal of Gender & Law
Part I of this article reviews the legal landscape that provided the backdrop against which Michigan, Nebraska, Oklahoma, Oregon, and Pennsylvania later adopted community property laws. It also examines the tax consequences of the two Supreme Court cases, Lucas v. Earl and Poe v. Seaborn, that resulted in the disparate tax treatment of married couples in common law and community property law states. Part II briefly reviews the subsequent passage of community property laws by Michigan, Nebraska, Oklahoma, Oregon, and Pennsylvania; the passage of a federal tax reduction bill that provided for equal treatment of community property law and …
Constitutional Uniformity And Equality In State Taxation, Wade J. Newhouse
Constitutional Uniformity And Equality In State Taxation, Wade J. Newhouse
Michigan Legal Studies Series
The method of approach and arrangement of materials are developed during the course of the monograph. Therefore, it is not necessary to repeat them here. The purpose of the study is twofold. First, it should provide background material for constitutional revision. Second, it should aid counsel and court in deciding cases arising under existing constitutional limitations and state legislatures in drafting tax measures in such a way that pitfalls in existing limitations are avoided. The greater part of this monograph was prepared during a two year period from June 1951 to 1953, while I was a Research Assistant with the …
Municipal Corporations--Charter Amendment-Submission Of Three Propositions In The Form Of One Question, Joseph M. Kortenhof S.Ed.
Municipal Corporations--Charter Amendment-Submission Of Three Propositions In The Form Of One Question, Joseph M. Kortenhof S.Ed.
Michigan Law Review
The council of defendant city adopted a resolution whereby the city charter was to be amended to authorize a limitation of I% per annum on property taxes, an excise tax of 1% per annum on salaries, commisions and profits of both nonresidents and residents, and disposition of the monies received by the income tax. The proposed charter revision was approved by the qualified electors by a margin slightly less than two to one. The plaintiffs, electors and residents of the city, obtained an injunction against enforcement of the charter amendment. On appeal, held, affirmed. The charter revision was ineffectual …