Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 19 of 19

Full-Text Articles in Law

Standard Oil, Consolidated Coal, And The Roots Of The Resource Curse In West Virginia, Alison Peck Sep 2021

Standard Oil, Consolidated Coal, And The Roots Of The Resource Curse In West Virginia, Alison Peck

West Virginia Law Review

Despite its natural resource wealth, West Virginia today ranks last among all states in its residents’ overall sense of well-being, a puzzle that economists call “the resource curse.” Much of West Virginia’s wealth, in the form of coal, oil, and gas, left the state in the late nineteenth and early twentieth centuries before the state could tax it. This discouraging story was not inevitable. In 1905, a Morgantown lawyer named George C. Baker led an effort to tax coal, oil, and gas leases as personal property that nearly succeeded. Baker and his allies, Governor William M.O. Dawson and Tax Commissioner …


Taxation--"Section 306 Stock", Edward G. Kennedy Apr 1973

Taxation--"Section 306 Stock", Edward G. Kennedy

West Virginia Law Review

No abstract provided.


Income Tax--Corporate Reorganizations-Spin-Offs, Raymond Albert Hinerman Apr 1966

Income Tax--Corporate Reorganizations-Spin-Offs, Raymond Albert Hinerman

West Virginia Law Review

No abstract provided.


Income Tax--Embezzled Funds Represent Taxable Income, John Everett Busch Dec 1961

Income Tax--Embezzled Funds Represent Taxable Income, John Everett Busch

West Virginia Law Review

No abstract provided.


Income Tax--Transactional Entered Into For Profit--Proper Basis For Computing Deductible Loss, Aaron David Trub Jun 1961

Income Tax--Transactional Entered Into For Profit--Proper Basis For Computing Deductible Loss, Aaron David Trub

West Virginia Law Review

No abstract provided.


The Income Tax Aspects Of Real Estate Developments By Multiple Corporations, Audy Michael Perry Apr 1961

The Income Tax Aspects Of Real Estate Developments By Multiple Corporations, Audy Michael Perry

West Virginia Law Review

No abstract provided.


Internal Revenue--Administrative Law--Finality Of Findings Of The Board Of Tax Appeals, H. A. W. Jr. Feb 1938

Internal Revenue--Administrative Law--Finality Of Findings Of The Board Of Tax Appeals, H. A. W. Jr.

West Virginia Law Review

No abstract provided.


Discrepancy Between The Enrolled Bill And The Official Published Copy Of The Tax Refund Statute, Bernard Sclove Jun 1936

Discrepancy Between The Enrolled Bill And The Official Published Copy Of The Tax Refund Statute, Bernard Sclove

West Virginia Law Review

No abstract provided.


Taxation--Business Situs Of Credits--Domestication Of Foreign Corporations, William F. Wunschel Jun 1935

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 Jun 1935

Refunds And Recovery Of State Taxes Erroneously, Illegally, Or Unconstitutionally Imposed In West Virginia, Bernard Sclove

West Virginia Law Review

No abstract provided.


Taxation--Assessment Of Undivided Interests--Land Book Assessment Amendment, William H. Waldron Jr. Feb 1935

Taxation--Assessment Of Undivided Interests--Land Book Assessment Amendment, William H. Waldron Jr.

West Virginia Law Review

No abstract provided.


Taxation--Future Interests--Presumption Of Capacity To Bear Children, Robert W. Burke Jun 1934

Taxation--Future Interests--Presumption Of Capacity To Bear Children, Robert W. Burke

West Virginia Law Review

No abstract provided.


Taxation--Revocable Trust In Income Tax Evasion, Frederick H. Barnett Jun 1933

Taxation--Revocable Trust In Income Tax Evasion, Frederick H. Barnett

West Virginia Law Review

No abstract provided.


Taxation--Unearned Fire Insurance Premiums As Deductible Indebtedness, Kingsley R. Smith Apr 1932

Taxation--Unearned Fire Insurance Premiums As Deductible Indebtedness, Kingsley R. Smith

West Virginia Law Review

No abstract provided.


Internal Revenue--Gain Accruing On Exchange Of Shares Of Stock As Taxable Income, August W. Petroplus Feb 1932

Internal Revenue--Gain Accruing On Exchange Of Shares Of Stock As Taxable Income, August W. Petroplus

West Virginia Law Review

No abstract provided.


Taxation--Trusts--Interest Of One Entitled To Receive Income For Life From Trust Fund, John Hampton Hoge Apr 1931

Taxation--Trusts--Interest Of One Entitled To Receive Income For Life From Trust Fund, John Hampton Hoge

West Virginia Law Review

No abstract provided.


Transfer Of Property In Trust As A Method Of Escaping Taxes, Henry K. Higginbotham Jun 1930

Transfer Of Property In Trust As A Method Of Escaping Taxes, Henry K. Higginbotham

West Virginia Law Review

No abstract provided.


The Income Tax Of The Inventor, Harold C. Havighurst Apr 1929

The Income Tax Of The Inventor, Harold C. Havighurst

West Virginia Law Review

No abstract provided.


The Right Of A State To Tax Interstate Commerce, T. P. H. Jun 1921

The Right Of A State To Tax Interstate Commerce, T. P. H.

West Virginia Law Review

No abstract provided.