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Articles 1 - 11 of 11

Full-Text Articles in Law

Other Investments, Forrest W. Brown Jr. Dec 1971

Other Investments, Forrest W. Brown Jr.

William & Mary Annual Tax Conference

No abstract provided.


Federal Income Taxation--Section 165 (C) Loss Allowed For Securities Loaned To Brokerage Firm That Subsequently Became Insolvent And Sold The Securities To Meet The Claims Of Creditors--Stahl V. United States, Michigan Law Review Dec 1971

Federal Income Taxation--Section 165 (C) Loss Allowed For Securities Loaned To Brokerage Firm That Subsequently Became Insolvent And Sold The Securities To Meet The Claims Of Creditors--Stahl V. United States, Michigan Law Review

Michigan Law Review

It is frequently said that there are only two certainties in life: death and taxes. The Court of Appeals for the District of Columbia Circuit recently upheld a district court decision that considerably eased the latter burden for plaintiff-taxpayer in Stahl v. United States. On April 12, 1962, Mrs. Stahl, a widowed musician and music teacher, reached an agreement with Balough & Company (Balough), a Washington securities firm, under which she was to surrender to it control of securities with a market value of approximately $210,000. Balough used the securities to meet the minimum capital requirements for brokerage firms established …


Sexism In The Code: A Comparative Study Of Income Taxation Of Working Wives And Mothers, Grace Blumberg Oct 1971

Sexism In The Code: A Comparative Study Of Income Taxation Of Working Wives And Mothers, Grace Blumberg

Buffalo Law Review

No abstract provided.


Treaty Immunities And Section 911 Of The Internal Revenue Code Sep 1971

Treaty Immunities And Section 911 Of The Internal Revenue Code

Washington and Lee Law Review

No abstract provided.


How To Handle A Federal Income Tax Audit, Mortimer Caplin Sep 1971

How To Handle A Federal Income Tax Audit, Mortimer Caplin

Washington and Lee Law Review

No abstract provided.


The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray Mar 1971

The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray

Washington and Lee Law Review

No abstract provided.


Bad Debt Deduction For Shareholder-Creditor Under Proximate Relation Test Mar 1971

Bad Debt Deduction For Shareholder-Creditor Under Proximate Relation Test

Washington and Lee Law Review

No abstract provided.


Art Investment Expense Deductions And The Primary Purpose Requirement Mar 1971

Art Investment Expense Deductions And The Primary Purpose Requirement

Washington and Lee Law Review

No abstract provided.


Kahn: Basic Corporate Taxation, John C. Chommie Jan 1971

Kahn: Basic Corporate Taxation, John C. Chommie

Michigan Law Review

A Review of Basic Corporate Taxation by Douglas A. Kahn


Federal Income Taxation--A Survey Of Commuting Deductions Under § 162 Of The Internal Revenue Code And The Ramifications Of United States V. Correll, Philip W. Moss Jan 1971

Federal Income Taxation--A Survey Of Commuting Deductions Under § 162 Of The Internal Revenue Code And The Ramifications Of United States V. Correll, Philip W. Moss

Kentucky Law Journal

No abstract provided.


The Negative Income Tax: An Alternative Solution, William D. Popkin Jan 1971

The Negative Income Tax: An Alternative Solution, William D. Popkin

Articles by Maurer Faculty

No abstract provided.