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Application Of Federal Income, Estate And Gift Tax Laws To Community Property, Willard S. Pedersen
Application Of Federal Income, Estate And Gift Tax Laws To Community Property, Willard S. Pedersen
Michigan Law Review
The ganancial or community concept of property ownership, by which husband and wife have equal, vested, undivided, one-half interests in property held by them as tenants in community, has been a thorn in the side of federal tax laws ever since some tax-conscious community income earner decided to report as taxable only one-half of the community income, leaving the other half to be reported by and taxed to his wife upon her separate return. Such procedure first became authorized in community property jurisdictions recognizing the wife's interest as "vested" in 1920. Not long thereafter the realization began to dawn upon …
Constitutional Law - Taxation - The Gerhardt Decision And Intergovernmental Tax Immunity, Allan A. Rubin
Constitutional Law - Taxation - The Gerhardt Decision And Intergovernmental Tax Immunity, Allan A. Rubin
Michigan Law Review
Recent decisions handed down by the United States Supreme Court this last term have to a large extent fulfilled the anticipations aroused by James v. Dravo Contracting Co. of an enlargement of the governmental powers to impose non-discriminatory taxes. Allen v. Regents of the University System of Georgia held valid the application of a general federal admissions tax to admissions to athletic contests conducted under the auspices of the regents of the University of Georgia, a state university. Helvering v. Mountain Producers Corp. decided that a lessee under an oil and gas lease of state school lands was not …