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When Indian Law And Tax Law Collide: How Pull-Tab Games Got To The Supreme Court , John Burgess
When Indian Law And Tax Law Collide: How Pull-Tab Games Got To The Supreme Court , John Burgess
Cleveland State Law Review
This Note will explore the reasons why two identical cases can turn out with completely different results. To do so, consideration will be given to the statutes involved and the varying interpretations of these statutes. Another important consideration is the policy behind these statutes, especially the IGRA. Part II will describe what the pull-tab games are, the statutes at issue, the conflicting cases, and the statutory interpretation issue. Part III will describe how the tenets of Indian Law can affect the analysis. Part IV will contain an analysis of the statutes and compare it to how the courts analyzed them. …
Tax Exemption To Health Maintenance Organizations: What's The Issue And Who Should Decide It, Arthur M. Reginelli
Tax Exemption To Health Maintenance Organizations: What's The Issue And Who Should Decide It, Arthur M. Reginelli
Journal of Law and Health
In light of the expected role HMOs will play in this country's health care reform, the continued debate over the Service's position regarding tax exemption for HMOs, the recent judicial confirmation of the Service's position regarding tax exemption for HMOs, the recent judicial confirmation of the Service's position, and proposals to codify the requirements a tax-exempt HMO must meet, a closer look at HMOs and the questions involving their tax exemption is warranted. Specifically, this note will examine the criteria that hospitals must meet to attain tax-exempt status and will consider the appropriateness of these criteria with respect to HMOs. …