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Full-Text Articles in Law
The Interpretation Of Taxing Statutes: The English Perspective, Nicola Preston
The Interpretation Of Taxing Statutes: The English Perspective, Nicola Preston
Akron Tax Journal
Revenue law is entirely a creature of statute. The maxim that there is "no equity in tax" is embodied in the Bill of Rights 1689 which provided for "no taxation without legislation." This principle was of major political importance in 1689 because prior to the English Civil War 1642-49, Charles I had attempted to raise funds without the aid of Parliament, by inter alia, levying a window tax' and imposing the payment of ship money nationwide. The authors of the Bill of Rights were keen to ensure that the monarch would be unable to exercise such absolute power in the …
Deductibility Of Mandatory Donations To Religious Organizations Under The Internal Revenue Code, Sandra Machan
Deductibility Of Mandatory Donations To Religious Organizations Under The Internal Revenue Code, Sandra Machan
Akron Tax Journal
Church of Scientology members discovered their "inner selves" through "auditing" I and studied Church doctrines and tenets during "training" sessions. To participate in the auditing and training sessions, members paid mandatory or fixed fees to the Church.
In a recent United States Supreme Court Case, the Court considered whether the mandatory donations made to the Church of Scientology constituted a charitable deduction. The Court determined that the members made the mandatory donations with the expectation of a commensurate return benefit (i.e., a quid pro quo). and disallowed the charitable contribution deductions.
Although the Court's decision to disallow the deductions affected …