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

Law Commons

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

Articles 1 - 6 of 6

Full-Text Articles in Law

New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown Dec 2012

New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown

Dr Robert Brown

No abstract provided.


Constitutional Law - Federal Immunity From State Tax, David N. Mills Dec 1941

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-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State Jun 1939

Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State

Indiana Law Journal

No abstract provided.


Taxation - Immunity Of State Officers From Federal Income Tax-Trustees Operating Boston Elevated Railway Company As State Officers May 1935

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 …


The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell May 1933

The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell

Indiana Law Journal

No abstract provided.


New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown Apr 1931

New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown

Indiana Law Journal

No abstract provided.