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Full-Text Articles in Law
Tax Advantages Of Retirement Plans, Sheldon M. Young, Martin Silverman
Tax Advantages Of Retirement Plans, Sheldon M. Young, Martin Silverman
Cleveland State Law Review
A great many factors have been responsible for the phenomenal growth of retirement plans in the United States since 1930 - not the least of them being the impetus given to the establishment of pension plans as a result of labor negotiations initiated by unions after the Inland Steel decision of1949, wherein the National Labor Relations Board ruled that pensions were a proper subject of collective bargaining. Most authorities, however, recognize that high corporate and personal income tax rates, and broad beneficial tax privileges accorded to recipients of benefits under such programs are largely responsible for the adoption of these …
A Radical New Income Tax Plan, Donald E. Twitchell
A Radical New Income Tax Plan, Donald E. Twitchell
Cleveland State Law Review
T. Coleman Andrews former Commissioner of Internal Revenue, has embarked upon a campaign to abolish the income tax. J. Bracken Lee, Governor of Utah, has refused to pay part of his income tax as a protest against foreign economic aid. A Constitutional Amendment to limit the income tax to 25% was seriously considered a short time ago. Governor Lee's heroic gesture probably must be dismissed as a defiant skirmish in the perennial protests of isolationists. Though less spectacular, Andrews' views are much more significant because he will gain much sympathy from people who may never consider how they would fare …
Acute Tax Neuroses, Lawrence Bloomenthal
Acute Tax Neuroses, Lawrence Bloomenthal
Cleveland State Law Review
The major cause of acute taxitis is the mental and physical turmoil arising from accusations by the Revenue Service that false and fraudulent returns have been filed with intent to evade taxes. The three most common means by which tax evasion is discovered are: (1) routine audit-spot checks and surveys; (2) tips from informers in hopes of receiving sizeable rewards,or by jealous neighbors or disgruntled employees; (3) newspaper publicity about marriages, trips, home purchases, robberies, real estate and business transactions.