Law Commons^™

Religiously-Based Social Security Exemptions: Who Is Eligible, How Did They Develop, And Are The Exemptions Consistent With The Religion Clauses And The Religious Freedom Restoration Act (Rfra)?, James Glenn Harwood

Akron Tax Journal

There are parallels to this biblical example in the current regime of religiously-based social security exemptions. Ministers, members of religious orders, Christian Science practitioners and members of certain religious faiths may receive an exemption from social security taxes based on a religious or conscientious objection. This article will first review the current law granting exemption for these groups. It will next review the historical development of these exemptions in light of the overall expansion of the social security program to show the ad hoc approach Congress took in granting these religiously-based exemptions. It will then analyze the constitutionality of the …

An Error In Methodology: Inclusion Of External Costs Of Sales In Property Valuations, Joel L. Terwilliger

Akron Tax Journal

Ironically, courts have upheld the protectionist policies behind the counterpart to the sales tax-the use tax. The application of the use tax serves the dual purpose of preventing the out of state migration of purchases of tangible personal property and to ensure a steady flow of revenue to the state treasury coffers. This dual purpose is based on a primary goal: to prevent avoidance of the sales tax. However, unlike sales taxes, use taxes paid on items of tangible personal property are not added to the value of the property for property tax assessments. This dichotomy presents serious problems for …

Challenging The Treasury: United Dominion Industries, Inc. V. United States, Christina I. Smith

Akron Tax Journal

This note will try to make some sense of the United Dominion case and its implications on PLLs/SLLs in the consolidated corporate tax arena by analyzing some of the more difficult questions about PLLs/SLLs.

Part II explores the background and application of both carrybacks, generally, and PLL/SLL carrybacks, specifically, as well as the two prominent cases in the PLL/SLL controversy prior to United Dominion -- Intermet Corp. v. Commissioner (hereinafter "Intermet") and United Dominion Indus. Inc. v. United States (hereinafter "United Dominion"). Part III looks at United Dominion specifically, including a statement of the facts, procedural history, and reasoning of …

Dana Corporation V. United States: The Deductibility Of Legal Retainer Fees Used To Acquire A Corporation, Alexander F. Kennedy

Akron Tax Journal

This Note discusses the Federal Circuit's holding in Dana Corp. Part II details the important history of the deductibility of legal fees leading up to Dana Corp. Part III provides the factual background of Dana Corp. Part IV explains the court's reasoning in Dana Corp. Part V analyzes the court's holding in Dana Corp. and explains why it is ultimately correct.

United States V. Cleveland Indians: Fica And Futa Taxes V. The Social Security Act - Why Have Different Definitions For Identical Language?, Jeffrey C. Honaker

Akron Tax Journal

This Note examines the issue of whether FICA and FUTA taxes are assessed at the time wages should have been paid, or at the time the wages are actually paid. Part II examines the background of this issue by parsing the applicable case law. Part III contains a statement of the facts, the procedural history, and the United States Supreme Court's decision in Cleveland Indians. Part IV analyzes the Cleveland Indians decision.