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- Annual Survey of Virginia Law (1)
- Augustine Gold Development Corp. v. Stafford County Board of Supervisors (1)
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- Boehringer Ingelheim Pharmaceuticals v. Department of Taxation (1)
- Complete Auto Transit Inc. v. Brady (1)
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- Curry v. McCanless (1)
- District of Columbia v. Chase Manhattan Bank (1)
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- Mathy v. Virginia Department of Taxation (1)
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- Safe Deposit & Trust Co. v. Virginia (1)
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- Wisconsin Department of Revenue v. Wrigley Co. (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Annual Survey Of Virginia Law: Taxation, Craig D. Bell
Annual Survey Of Virginia Law: Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past year. The. overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous legislative technical changes to the State Taxation Code of Title 58.1.
What Have You Done For Me Lately? Constitutional Limitations On State Taxation Of Trusts, Bradley E.S. Fogel
What Have You Done For Me Lately? Constitutional Limitations On State Taxation Of Trusts, Bradley E.S. Fogel
University of Richmond Law Review
Suppose a resident of New Jersey creates an irrevocable inter vivos trust. The settlor subsequently dies while a resident of New Jersey. Pursuant to the terms of her will, which is probated in New Jersey, her entire estate is paid to the trust. After a few years, one of the two trustees is a New York resident, the other is a resident of Connecticut. The trust's assets, intangibles such as stock in Delaware corporations, are held by the New York trustee in New York. All of the income beneficiaries of the trust reside in New York or Connecticut.