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Full-Text Articles in Law
Saving Seaborn: Ownership Not Marriage As The Basis Of Family Taxation, Dennis J. Ventry Jr
Saving Seaborn: Ownership Not Marriage As The Basis Of Family Taxation, Dennis J. Ventry Jr
Indiana Law Journal
One of the most famous Supreme Court tax cases celebrated its eightieth birthday last year. In Poe v. Seaborn, the Court reified two principles of the federal income tax: ownership determines tax liability and state law determines ownership. This Article affirms that family taxation continues to follow ownership, not marriage, despite the federal government’s position that the “ownership equals taxability” rule applies almost exclusively to heterosexual spouses. Verifying the vitality of this principle carries significant implications for all families, particularly nontraditional families. Under the aegis of Seaborn, the principle authorizes certain members of state-recognized relationships—marriages, domestic partnerships, civil unions—to file …
The Community Income Theory Of The Charitable Contributions Deduction, Johnny Rex Buckles
The Community Income Theory Of The Charitable Contributions Deduction, Johnny Rex Buckles
Indiana Law Journal
The charitable contributions deduction, a longstanding yet controversial feature of the Internal Revenue Code, has been justified under subsidy theories and tax-base theories. Focusing on the latter, this Article presents and explains a new tax-base theory in support of the charitable contributions deduction-the community income theory. This theory posits that some income, designated as "community income, " is properly excluded from the personal income tax base because it is more naturally attributed to the community than to the individual members of the community. Adopting the presumption that the community generally should be treated as a tax exempt entity, this Article …
Tax Incentives For Investment: A Free Market Future Versus Our Pork Barrel Past, Jb Mccombs
Tax Incentives For Investment: A Free Market Future Versus Our Pork Barrel Past, Jb Mccombs
Indiana Law Journal
No abstract provided.
Tax Ideals In The Real World: A Comment On Professor Strnad's Approach To Tax Fairness, William D. Popkin
Tax Ideals In The Real World: A Comment On Professor Strnad's Approach To Tax Fairness, William D. Popkin
Indiana Law Journal
No abstract provided.
The Sale Of Mortgaged Real Estate Under The Indiana Gross Income Tax: A Judicial Lesson In Semantics
The Sale Of Mortgaged Real Estate Under The Indiana Gross Income Tax: A Judicial Lesson In Semantics
Indiana Law Journal
No abstract provided.
Medical Deduction: Scope And Purpose
Death And Taxes-Code Section 126 And The Developing Taxable Income Concept
Death And Taxes-Code Section 126 And The Developing Taxable Income Concept
Indiana Law Journal
No abstract provided.
Taxation Of Royalties Received By The Employed Inventor
Taxation Of Royalties Received By The Employed Inventor
Indiana Law Journal
No abstract provided.
Federal Taxation Sale Of A Partnership Interest - A Capital Gain?
Federal Taxation Sale Of A Partnership Interest - A Capital Gain?
Indiana Law Journal
No abstract provided.
Practical Farm Tax Problems, Walter B. Keaton
Practical Farm Tax Problems, Walter B. Keaton
Indiana Law Journal
No abstract provided.
The 1943 Revenue Bill, Randolph E. Paul
Definition And Classification Of Securities Under The Revenue Act, Charles C. Parlin
Definition And Classification Of Securities Under The Revenue Act, Charles C. Parlin
Indiana Law Journal
No abstract provided.
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Indiana Law Journal
No abstract provided.
Taxation-Tax Status Of Will Contestants-Influence Of State Law On The Interpretation Of Federal Tax Statutes
Indiana Law Journal
No abstract provided.
Indiana Gross Income Tax Act-Interstate Commerce
Indiana Gross Income Tax Act-Interstate Commerce
Indiana Law Journal
No abstract provided.