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Articles 1 - 24 of 24
Full-Text Articles in Law
Constitutional Law--Obligation Of Contract Clause--Tax Titles, H. L. W. Jr.
Constitutional Law--Obligation Of Contract Clause--Tax Titles, H. L. W. Jr.
West Virginia Law Review
No abstract provided.
Taxation--Occupational Tax--Lien For Unpaid Tax Upon "Property Used In Business", K. W. Jr.
Taxation--Occupational Tax--Lien For Unpaid Tax Upon "Property Used In Business", K. W. Jr.
West Virginia Law Review
No abstract provided.
Constitutional Law - Federal Immunity From State Tax, David N. Mills
Constitutional Law - Federal Immunity From State Tax, David N. Mills
Michigan Law Review
An Alabama statute imposed an inchoate lien on all property in the state as of October 1st of each year, such lien to continue until taxes for the ensuing year were paid. The United States acquired title to certain lands after October 1, 1936, but before the final 1937 assessment was made and the rate for county taxes set. None of the 1937 taxes were due. The United States did not pay the taxes, and on their becoming delinquent, sued to quiet title. Held, by a unanimous court, that although Alabama could not foreclose the lien without obtaining the …
Taxation - Optional Valuation Date Under Federal Estate Tax - Inclusion Of Income Received During Year After Decedents Death In The Valuation Of The Gross Estate, Jay W. Sorge
Michigan Law Review
The executors of three different estates elected the optional valuation date provided in the federal estate tax and were compelled, because of a Treasury regulation, to include rents, interest, and regular dividend payments received during the year after the decedent's death in their valuation of the gross estate. In actions to recover overpayment of the tax, the regulation was upheld by the lower federal courts, and the cases were brought to the Supreme Court by certiorari. Held, regular dividend, interest, and rent payments received by the estate between the decedent's death and the optional valuation date one year later, …
Social Security Wage Records, J. Lloyd Fitzpatrick
Social Security Wage Records, J. Lloyd Fitzpatrick
Indiana Law Journal
No abstract provided.
Taxation--Income Tax--Deductions, W. J. C., J. S. M.
Taxation--Income Tax--Deductions, W. J. C., J. S. M.
West Virginia Law Review
No abstract provided.
The Impact Of The Law Of Powers Upon Our Internal Revenue Laws, Montgomery B. Angell
The Impact Of The Law Of Powers Upon Our Internal Revenue Laws, Montgomery B. Angell
Michigan Law Review
An interesting difference in view has arisen recently in the halls of the Harvard Law School on the use of powers of appointment under the federal estate tax act. One view is that the chief efficacy today of the power of appointment lies in its capacity for use in tax evasion, which should be corrected. The other view is that there is a salutary tendency toward using sensible and flexible powers of appointment, which should be encouraged in meeting changing and difficult family situations, but which would be checked were the former view accepted. Thus we find here the age-old …
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Michigan Law Review
The problems of business taxation are twofold: from the governmental standpoint, the problem is to obtain sufficient revenues at a minimum of cost and with the least resistance; from the business standpoint, the problem is to obtain lighter taxation where possible at a minimum of cost and with the greatest simplicity and uniformity. The excess profits tax has been devised by the economists of the several nations with the object of bolstering national taxing systems in extraordinary periods which demand abnormal revenues. With the advent of the excess profits tax, the desire for simplicity and low cost in taxation was …
The New Delinquent Lands Statute, Clyde L. Colson
The New Delinquent Lands Statute, Clyde L. Colson
West Virginia Law Review
No abstract provided.
Taxation--Appeal From Circuit Court On Issues Of Valuation, E. E. T. Jr., L. E. T. Ii
Taxation--Appeal From Circuit Court On Issues Of Valuation, E. E. T. Jr., L. E. T. Ii
West Virginia Law Review
No abstract provided.
1941 Law Institute, Michigan Law Review
1941 Law Institute, Michigan Law Review
Michigan Law Review
Following its successful Law Institutes of the past two years, the University of Michigan Law School has arranged for a third annual institute to be held in the Law Quadrangle on Monday and Tuesday, June 23 and 24. As in the other Institutes, the time will be spent in earnest exposition and study of recent developments in certain phases of the law of prime interest to practicing lawyers.
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Indiana Law Journal
No abstract provided.
Taxation--"Apportionment" Of Income Derived From Interstate And Intrastate Activities For The Purposes Of State Taxation, K. W. Jr.
West Virginia Law Review
No abstract provided.
Taxation--Property Tax--Chattels Real Not Taxable As Personalty Within Class I, L. E. T. Ii
Taxation--Property Tax--Chattels Real Not Taxable As Personalty Within Class I, L. E. T. Ii
West Virginia Law Review
No abstract provided.
Any More Light On Haddock V. Haddock? The Problem Of Domicil In Divorce, Harold Wright Holt
Any More Light On Haddock V. Haddock? The Problem Of Domicil In Divorce, Harold Wright Holt
Michigan Law Review
AT first glance it seems a work of foolhardiness or of supererogation to embark upon a rediscussion of any problems arising from Haddock v. Haddock. True, the decision of the majority of the Supreme Court in that case has not won wholehearted support from the bench or legal profession. True it is, also, that collusive divorces still flourish. These considerations alone might, perhaps, lead the reader to concede that it would not be unfruitful to speculate upon an eventual modification of some of the principles which the Court in that case approved. If, however, further justification is demanded of …
Rights Of Purchaser Against Processor--A.A.A. Tax Refunds, J. Granville Clark
Rights Of Purchaser Against Processor--A.A.A. Tax Refunds, J. Granville Clark
Kentucky Law Journal
No abstract provided.
Income Tax--Assignment Of Right To Renewal Commissions On Certain Life Insurance Policies--To Whom Taxable And When, Clarence Cornelius
Income Tax--Assignment Of Right To Renewal Commissions On Certain Life Insurance Policies--To Whom Taxable And When, Clarence Cornelius
Kentucky Law Journal
No abstract provided.
Rents And Rental Values Taxable As Income, James Morfit Mullen
Rents And Rental Values Taxable As Income, James Morfit Mullen
Maryland Law Review
No abstract provided.
Taxation - Commerce Clause - Tax By Seller State On Contract To Sell Interstate, Walter B. Connolly
Taxation - Commerce Clause - Tax By Seller State On Contract To Sell Interstate, Walter B. Connolly
Michigan Law Review
Appellants were partners in the securities business with offices in New York City. In the course of their business they agreed to sell shares of stock to two firms, one engaged in business in Philadelphia, the other in Washington, D. C. The securities were mailed to banks in Philadelphia and Washington for delivery upon payment of sight drafts attached. Under the tax law of the state of New York, a tax was levied on the sale of this stock. Appellants sought a refund of the tax on the ground that the statute imposed an unconstitutional burden on interstate commerce. Held …
Taxation - Federal Income Tax - Exemption Of Life Insurance Proceeds When Paid In The Form Of Annuity, Spencer E. Irons
Taxation - Federal Income Tax - Exemption Of Life Insurance Proceeds When Paid In The Form Of Annuity, Spencer E. Irons
Michigan Law Review
A taxpayer was the beneficiary of life insurance policies which required the insurance company to make fifty annual payments of $2,000 each. At the death of the insured in 1917, the commuted value of this obligation was $53,000. Prior to 1934, the taxpayer had received seventeen payments, aggregating $45,473.40, no part of which had been reported as income. For the year 1934, the taxpayer received $2,581.40, of which $2,000 was the annual payment, and $581.40 was an "excess interest" dividend. He again failed to include any of the amount in his gross income. The commissioner determined that under the Revenue …
Taxation - Federal Income Tax - Intangible Satisfaction From Gift As Income To The Donor, Walter B. Connolly
Taxation - Federal Income Tax - Intangible Satisfaction From Gift As Income To The Donor, Walter B. Connolly
Michigan Law Review
Respondent, the owner of negotiable bonds, detached from them negotiable interest coupons shortly before their due date and delivered them as a gift to his son, who in the same year collected them at maturity. The commissioner of internal revenue ruled that the interest payments were taxable to the respondent donor. The circuit court of appeals reversed the order of the board of tax appeals sustaining the tax. Held, the commissioner was correct in including such interest payments in the taxable income of the donor. Helvering v. Horst, (U.S. 1940) 61 S. Ct. 144.
Taxation - Income Tax - Insurance - Amounts Received By Stockholders Under Life Insurance Contract, C. V. Beck Jr.
Taxation - Income Tax - Insurance - Amounts Received By Stockholders Under Life Insurance Contract, C. V. Beck Jr.
Michigan Law Review
A corporation took out several policies of insurance on the life of its president, naming itself as beneficiary. Later, reserving the right to hypothecate the policies, it assigned them to a trustee who agreed to distribute the proceeds of the policies to the stockholders of record at the time of the president's death. At the death of the president the proceeds were paid by the insurance companies to the trustee who then paid them pro rata to the stockholders. At this time the corporation had on hand earnings equivalent to the amount of distribution, and there was no showing that …
Federal Income Tax In Relation To Consumer Cooperatives, Joseph O'Meara
Federal Income Tax In Relation To Consumer Cooperatives, Joseph O'Meara
Journal Articles
The taxation of consumer cooperative associations has proceeded on an erroneous assumption deriving from Eisner v. Macomber. Contrary to that assumption, so long as these non-profit, mutual-benefit undertakings confine themselves to their proper functions they have no income under the Sixteenth Amendment and cannot validly be required to pay an income tax.