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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.
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.