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Full-Text Articles in Law
State Taxation Of Foreign Source Income Through Worldwide Combined Reporting, Thomas C. Pearson
State Taxation Of Foreign Source Income Through Worldwide Combined Reporting, Thomas C. Pearson
Vanderbilt Journal of Transnational Law
The primary alternative to worldwide combined reporting is the method used by the United States Government--the arm's length method of taxing foreign source income. Following the explanation of the arm's length method, this Note will outline briefly the due process and commerce clause limitations on a state's jurisdiction to tax and will describe the methods states have chosen to apportion the business income of a unitary business in order to comply with the commerce clause. The impact of worldwide combined reporting depends upon the apportionment formula adopted by the state and the state's definition of the terms "unitary business" and …
"Doing Business": Defining State Control Over Foreign Corporations, William A. Holby
"Doing Business": Defining State Control Over Foreign Corporations, William A. Holby
Vanderbilt Law Review
This Note will attempt to analyze the present status of the term "doing business" or the substitute terminology used to define that level of activity sufficient to subject a foreign corporation to state control in a particular context.' After defining the degree of activity necessary to permit the state to exercise control in each context, this Note will analyze the accuracy and utility of using terminology such as "doing business" in describing whether corporate activity within a state is sufficient to permit state exercise of legislative or judicial jurisdiction. This Note concludes by pro-posing that use of such ambiguous language …
State Taxation Under The Commerce Clause: An Historical Perspective, Jerome R. Hellerstein
State Taxation Under The Commerce Clause: An Historical Perspective, Jerome R. Hellerstein
Vanderbilt Law Review
Although Congress has plenary power under the commerce clause to regulate state taxation of interstate commerce, that power remained virtually unexercised until 1959. As a consequence of the silence of Congress, the task of reconciling the competing interests of states, multistate businesses, and local businesses, and accommodating those interests to the needs of a national economy fell by default to the Supreme Court. The instrumentality available to the Court for dealing with the complex political, fiscal, and economic controversies inherent in state taxation of multistate business was the commerce clause (augmented by due process restrictions and,to a lesser extent, the …
Legislation, Law Review Staff
Legislation, Law Review Staff
Vanderbilt Law Review
An examination of the current status of state net income taxation on interstate business logically begins with the decision in Northwestern Portland Cement Co. v. Minnesota and its companion case Williams v. Stockham Valves & Fitting, Inc.' There the United States Supreme Court held that an apportioned, nondiscriminatory excise tax imposed by a state on the net income of a foreign corporation does not violate either the due process clause or the commerce clause of the federal constitution, even though the income is derived solely from interstate commerce. Mr. Justice Frankfurter, dissenting, warned that increased burdens of bookkeeping necessary to …
Federal Jurisdiction In Personam Of Corporations And Due Process, Thomas F. Green Jr.
Federal Jurisdiction In Personam Of Corporations And Due Process, Thomas F. Green Jr.
Vanderbilt Law Review
A great deal has been written about the personal jurisdiction of state courts and particularly about the applicable due process requirements.' Much less has been contributed by commentators on the subject of due process requirements applying to in personam jurisdiction of a United States district court. Perhaps the reason is the difficulty of finding a rationale in the pertinent decisions. These fail to distinguish between the conditions necessary for valid service of federal court process as contrasted with those essential to the proper service of state process. They also fail to explain why the constitutional provision brings about the result …
Recent Cases, Law Review Staff
Recent Cases, Law Review Staff
Vanderbilt Law Review
In a hearing before the Commissioner of Investigation of the City of New York, appellant refused to state whether he was then a member of the Communist Party and based his refusal to answer on the fifth amendment to the United States Constitution. He was thereafter discharged as an employee of the New York Transit Authority pursuant to provisions of the New York Security Risk Law' which allows dismissal of employees of security agencies who are found to be of "doubtful trust and reliability." Without seeking administrative remedies, appellant brought a proceeding in the state court for reinstatement contending that …
The Problems Of Yesteryear -- Commerce And Due Process, Robert L. Stern
The Problems Of Yesteryear -- Commerce And Due Process, Robert L. Stern
Vanderbilt Law Review
Less than fifteen years ago, there were constitutional problems important enough to stir the country, to threaten the sanctity of the Supreme Court. These were the culmination of at least three decades of judicial controversy, in which the pressure of events brought criticism of the Court's decisions, both in noteworthy dissenting opinions and outside, to a new height. Fifteen years later, there still are difficult and important constitutional problems, and there still is criticism of the Supreme Court's decisions--though on a relatively minor scale. But the issues which rocked more than the legal world in the 1930's and in the …