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- New Jersey Realty Title Insurance Co. v. Division of Tax Appeals in Department of Taxation and Finance of New Jersey (1)
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- Reeves v. Island Creek Fuel and Transportation Co. (1)
Articles 1 - 11 of 11
Full-Text Articles in Law
Process In Forfeited And Delinquent Land Suits---A Moot Question?, George G. Bailey
Process In Forfeited And Delinquent Land Suits---A Moot Question?, George G. Bailey
West Virginia Law Review
No abstract provided.
Conflict Of Laws-Enforcement Of Foreign Claims For Taxes And Workmen's Compensation Premiums, C. J. Rice S. Ed.
Conflict Of Laws-Enforcement Of Foreign Claims For Taxes And Workmen's Compensation Premiums, C. J. Rice S. Ed.
Michigan Law Review
By reason of work done in Ohio, defendant-employer came within the provisions of that state's compulsory workmen's compensation law. The State of Ohio sought to collect insurance premiums due the state fund by an action brought in a Kentucky court. Defendant demurred on the ground that the claim was in the nature of one for taxes, and hence unenforceable extraterritorially. On appeal from an order sustaining the demurrer, held, reversed. Regardless of whether or not the claim for premiums can be classified as one for taxes, Kentucky courts may act as forums for the collection of foreign tax claims. …
Service Of Process In Delinquent Lands Proceeding---A Suit That Is Not A Suit, Clyde L. Colson
Service Of Process In Delinquent Lands Proceeding---A Suit That Is Not A Suit, Clyde L. Colson
West Virginia Law Review
No abstract provided.
Constitutional Law--Import-Export Clause--Validity Of A State Gross Receipts Tax On Common Carriers Transporting Imports And Exports, Roger D. Anderson S.Ed.
Constitutional Law--Import-Export Clause--Validity Of A State Gross Receipts Tax On Common Carriers Transporting Imports And Exports, Roger D. Anderson S.Ed.
Michigan Law Review
The State of Maryland levied a nondiscriminatory gross receipts tax on revenues of common carriers operating within the state, apportioned on the basis of trackage within Maryland to trackage everywhere. Petitioners, who are common carriers operating within Maryland, objected to this tax to the extent that it constituted a tax on gross receipts derived from transporting imports and exports on the grounds that it violated the import-export clause. The court of appeals of Maryland declared the tax valid. On appeal, held, affirmed. Where the tax is on an activity connected with the import or export of goods, rather than …
Constitutional Law-Commerce Clause-State Taxation Of Commerce, Allan Neef S.Ed.
Constitutional Law-Commerce Clause-State Taxation Of Commerce, Allan Neef S.Ed.
Michigan Law Review
Plaintiff, a Massachusetts manufacturing corporation operating on a mail order-f.o.b. delivery basis, maintained a branch office and warehouse in Chicago. While some over-the-counter sales were consummated in Chicago, this office acted mainly as a headquarters for an engineering staff maintained as a service to customers, and as a conduit for orders placed by Illinois customers with the company. Orders received at the branch office were forwarded to Massachusetts for acceptance or rejection, and some filled orders were shipped to customers by way of the local outlet as a means of reducing freight costs. Although the Chicago office did not solicit …
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, William H. Bates
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, William H. Bates
Michigan Law Review
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of commodities to and from Connecticut. The appellant had twenty-seven employees, office equipment, pick-up trucks and two terminals within Connecticut. Approximately one-third to one-half of appellant's business originated in Connecticut, but a very small percentage of the total mileage traveled by its trucks lay within the state. Appellant was not engaged in intrastate commerce, nor had it been authorized to transact such business. Under the Connecticut Corporation Business Tax Act of 1935 appellant was assessed for taxes and penalties. The statute imposed a franchise tax upon certain …
State Taxation Of Interstate Commerce --"Direct Burdens," "Multiple Burdens," Or What Have You?, Edward L. Barrett Jr.
State Taxation Of Interstate Commerce --"Direct Burdens," "Multiple Burdens," Or What Have You?, Edward L. Barrett Jr.
Vanderbilt Law Review
The problem of determining the permissible extent of state taxation of interstate commerce is as old as the Constitution.' From Chief Justice Marshall's dissertation upon the subject in 1827 in Brown v. Maryland to the present, thousands of pages of words upon the subject have found their way into the Supreme Court reports. Despite this judicial outpouring, however, the Supreme Court of the United States has yet to evolve a satisfactory theory upon which to decide cases in this field. In fact, the Court in 1951 appears as sharply divided in its basic approach to the problem as at anytime …
Taxation-Immunity Of Federal Bonds To State Taxation, Lenamyra Saulson
Taxation-Immunity Of Federal Bonds To State Taxation, Lenamyra Saulson
Michigan Law Review
A New Jersey statute imposed a tax on domestic stock insurance corporations on the value of intangible property exclusive of tax-exempt property but required an assessment against all intangible property of not less than fifteen per cent of capital and surplus in excess of liabilities. In conformity with this statute, a tax was imposed on the appellant, a domestic stock insurance corporation, of fifteen per cent of the entire net worth, without deduction of the principal amount of tax-exempt United States bonds and accrued interest thereon. The appellant appealed to the United States Supreme Court on the ground that the …
Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden
Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden
Kentucky Law Journal
No abstract provided.
Some Kentucky Income Tax Discriminations, Charles R. Lockyer, James W. Martin
Some Kentucky Income Tax Discriminations, Charles R. Lockyer, James W. Martin
Kentucky Law Journal
No abstract provided.
Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal
Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal
Kentucky Law Journal
No abstract provided.