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Regulation Of Business-Antitrust Law As Affected By Standard Oil Company Of California V. United States, William R. Worth S. Ed.
Regulation Of Business-Antitrust Law As Affected By Standard Oil Company Of California V. United States, William R. Worth S. Ed.
Michigan Law Review
In Standard Oil Company of California v. United States, the Supreme Court of the United States has given what appears to be a final and definitive answer to this question, although differing from what had formerly been thought to be the "final and definite answer." This comment will be centered on that case and its implications.
Freedom From Uncertainty In Income Tax Exemptions, Maurice Finkelstein
Freedom From Uncertainty In Income Tax Exemptions, Maurice Finkelstein
Michigan Law Review
Exemptions from obligations to government are as old as Scripture. It is not strange, therefore, that the public interest in humane government should dictate numerous exemptions from the income tax levy, particularly when one considers that the income tax has long ceased to be simply a revenue producing vehicle. The regulation of inflation or deflation, the control of corporate financial structures, the distribution of wealth, all these and many other concern of government have entered into the formula of our income tax laws. The selection of those who are to be benefited by the tax exemption is, of course, made …