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- McCulloch v. Maryland (2)
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Articles 1 - 5 of 5
Full-Text Articles in Law
Constitutional Law - Validity Of State Occupation Tax On Contractors With The Federal Government, James H. Kilbourne
Constitutional Law - Validity Of State Occupation Tax On Contractors With The Federal Government, James H. Kilbourne
Michigan Law Review
The increasing burden of both federal and state taxation during the past decade has multiplied the attempts by some of those affected to establish, in the courts, immunity from certain taxes. The limitations of the power of the governments to tax have, then, special significance for one who seeks, in that fashion, to challenge the imposition of a tax on himself. Two cases recently decided by the Supreme Court involved one of those limitations-that which denies to the states the power to enforce a tax which impedes the exercise of the powers of the federal government.
Constitutional Law - Taxation - The Gerhardt Decision And Intergovernmental Tax Immunity, Allan A. Rubin
Constitutional Law - Taxation - The Gerhardt Decision And Intergovernmental Tax Immunity, Allan A. Rubin
Michigan Law Review
Recent decisions handed down by the United States Supreme Court this last term have to a large extent fulfilled the anticipations aroused by James v. Dravo Contracting Co. of an enlargement of the governmental powers to impose non-discriminatory taxes. Allen v. Regents of the University System of Georgia held valid the application of a general federal admissions tax to admissions to athletic contests conducted under the auspices of the regents of the University of Georgia, a state university. Helvering v. Mountain Producers Corp. decided that a lessee under an oil and gas lease of state school lands was not …
Taxation - Federal Income Tax - Non-Exemption Of Compensation Of State Employees Derived From Funds Of Liquidated Corporations, Gerald L. Stoetzer
Taxation - Federal Income Tax - Non-Exemption Of Compensation Of State Employees Derived From Funds Of Liquidated Corporations, Gerald L. Stoetzer
Michigan Law Review
The Commissioner of Internal Revenue assessed employees of a state or an instrumentality thereof for federal income tax, their compensation having been paid from funds of banks and insurance companies in the liquidation of which they were engaged. Held, that the tax was properly assessed against the taxpayers so engaged because (1) the compensation was paid out of assets of private corporations and (2) the business in which they were employed for the state was not in the discharge of essential governmental duties. Helvering v. Therrell, (U.S. 1938) 58 S. Ct. 539.
Taxation - Federal Income Tax - Payment To Employees As Compensation Or Gift, Ralph Winkler
Taxation - Federal Income Tax - Payment To Employees As Compensation Or Gift, Ralph Winkler
Michigan Law Review
The Universal Oil Products Company had been "extraordinarily successful," and its interests were very large and valuable. The stockholders transferred their stock to another corporation and the cash assets to the Unopco Corporation, an organization formed for the express purpose of managing this fund, whose stockholders were the same as of the former Universal Oil Products Company. At a stockholders' meeting, a resolution was adopted which in effect provided that a sum of money be allocated for payment to those employees who had loyally supported the former company. At the time this resolution was adopted the president of the new …
Taxation - Constitutionality Of Federal Admissions Tax As Applied To State Universities, Ralph W. Aigler
Taxation - Constitutionality Of Federal Admissions Tax As Applied To State Universities, Ralph W. Aigler
Michigan Law Review
In declaring invalid the federal tax so far as it applied to admissions to athletic contests conducted under the auspices of the Regents of the University System of Georgia, the United States District Court has added another very interesting case to the many involving immunity from taxation growing out of our dual system of government. The question arose early, and scores of cases have since been decided.