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Articles 361 - 390 of 390
Full-Text Articles in Commercial Law
Taxation - Income Tax -Gross Income From Mining As The Basis For Computing Percentage Depletion Allowances, John Niehuss
Taxation - Income Tax -Gross Income From Mining As The Basis For Computing Percentage Depletion Allowances, John Niehuss
Michigan Law Review
Respondent, a miner of raw fire clay and a manufacturer of such clay into vitrified products, claimed a percentage depletion deduction based upon the gross income from the sale of its finished goods, contending that because its crude minerals could not be sold profitably in a local market, these final products were the first to meet the statutory standard of "commercially marketable mineral product." The district court and the Court of Appeals for the Seventh Circuit accepted respondent's contention. On certiorari to the United States Supreme Court, held, reversed, one Justice concurring. The fact that a taxpayer himself cannot …
Tax And Other Legal Aspects Of The Corporate Practice Of Medicine, Jerry B. Martin
Tax And Other Legal Aspects Of The Corporate Practice Of Medicine, Jerry B. Martin
Vanderbilt Law Review
With the coming of regulations allowing doctors the tax advantages of corporate employees, the doctors will probably be more solidly behind the positions of the AMA in favor of the prohibition against the corporate practice of medicine. For example, at least one state group, the Tennessee State Medical Association, has recently adopted a resolution against practicing medicine in the corporate form, and there have been no recent reports of state associations taking the opposite position. The American Hospital Association which seems to lead the opposition to the corporate practice rule does not attack the rule as being intrinsically bad but …
State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman
State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman
Vanderbilt Law Review
So long as we have a federal system of government, a continuing problem, and certainly one of the most pressing, is that of an effective coordination of taxes. That problem has achieved paramount impor- tance in late years. Because of new and expanding conceptions as to what governments should do for people, our state governments are continually confronted with ever-increasing demands that they provide additional governmental functions and supply more governmental services. The resulting increase in governmental activities and extension of benefits mean urgent needs for additional revenue. As prices have spiraled under the increasing pressure of meeting our domestic …
Subchapter S And Its Effect On The Capitalization Of Corporations, Mortimer M. Caplin
Subchapter S And Its Effect On The Capitalization Of Corporations, Mortimer M. Caplin
Vanderbilt Law Review
Our federal tax laws encourage the creation of complex capital structures. "Thinning" capitalizations by issuing corporate indebtedness offers well known tax advantages to both shareholder and corporation.' Also, since 1954, issuing preferred stock on incorporation is a standard procedure for side-stepping the "bail-out" prohibitions of code section 306. A "good" capitalization from a tax viewpoint, therefore, will often involve a small base of common stock, a heavier layer of preferred stock and as much debt as the tax adviser believes will be given tax recognition.
Tax Considerations In Selecting A Form Of Foreign Business Organization, Walter W. Brudno
Tax Considerations In Selecting A Form Of Foreign Business Organization, Walter W. Brudno
Vanderbilt Law Review
The provisions of the Internal Revenue Code which are of particular relevance to the planning of foreign operations are few in number and are generally deceptively simple in phraseology. The substantive provisions consist of those sections which specify rules for determining the source of income, for calculating the credit for foreign taxes paid in respect of foreign source income, and for allowance of concessional treatment accorded Western Hemisphere Trade Corporations, United States Possessions Corporations, and China Trade Act Corporations. Measures designed to prevent tax avoidance which are of particular relevance are those which relate to acquisition of corporate control for …
The Tax Treatment Of Collapsible Corporations, Boris I. Bittker
The Tax Treatment Of Collapsible Corporations, Boris I. Bittker
Vanderbilt Law Review
Introductory.-Section 331 (a) (1) of the Internal Revenue Code provides that a complete liquidation of a corporation is to be treated by the shareholder as a sale of his stock, which will ordinarily produce capital gain or loss, and section 334 (a) provides that the shareholders' basis for property acquired on the liquidation is its fair market value at the time of distribution. These rules, which are of long standing, led to the tax avoidance device known as the "collapsible corporation," which in its turn led,in 1950, to the enactment of what is now section 341. As will be seen, …
Constitutional Law - Commerce Clause - Power Of States To Levy Net Income Tax On Businesses Engaged In Soley Interstate Commerce, John C. Peters S.Ed.
Constitutional Law - Commerce Clause - Power Of States To Levy Net Income Tax On Businesses Engaged In Soley Interstate Commerce, John C. Peters S.Ed.
Michigan Law Review
Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who solicited orders from dealers within that state, though all of its sales contracts were made at the corporation's home office in Iowa. In accordance with a Minnesota statute, a state net income tax, fairly apportioned to the state's share of the corporation's interstate business, was levied upon appellant. In a suit brought by the state to collect this tax, appellant contended that the statute as applied violated the commerce and due process clauses of the Federal Constitution because it taxed the net proceeds of a business …
Constitutional Law--Taxation Of Interstate Commerce--Railroad Loop Traffic, D. L. Mcd.
Constitutional Law--Taxation Of Interstate Commerce--Railroad Loop Traffic, D. L. Mcd.
West Virginia Law Review
No abstract provided.
Taxation - Federal Income Tax - Treatment Of Gains From Commodity Futures Transactions Of Manufacturing Consumer, Neil Flanagin S.Ed.
Taxation - Federal Income Tax - Treatment Of Gains From Commodity Futures Transactions Of Manufacturing Consumer, Neil Flanagin S.Ed.
Michigan Law Review
Taxpayer, a manufacturer of products made from corn, purchased and sold corn futures contracts as a part of its regular buying program in order to protect itself against a possible shortage of raw materials. Taxpayer contended that the gains realized on these transactions should receive capital asset treatment. The Tax Court and the court of appeals held that the gains constituted ordinary income. On appeal, held, affirmed. The transactions, though not true hedges, were entered into for business purposes and as an integral part of taxpayer's operations. Consequently, they should be treated the same as hedges, and the gains …
Legislation - Application Of Merchantile License Tax To Lawyers, Edward H. Hoenicke
Legislation - Application Of Merchantile License Tax To Lawyers, Edward H. Hoenicke
Michigan Law Review
The Philadelphia City Council passed an ordinance entitled "An Ordinance--To provide for revenue by imposing a mercantile license tax on persons engaging in certain businesses including manufacturing, professions, occupations, trades, vocations, and commercial activities in the City of Philadelphia. . . ." Under this ordinance the city required lawyers to register, pay a registration fee, and pay a tax on a percentage of their gross volume of business; thereupon, "mercantile licenses" were issued to them. The city charter required each ordinance to deal with one subject only and to express that subject in the title. The application of the ordinance …
Taxation--Receipts From Extrastate Activity--"Service" Or "Collecting Income", E. I. E.
Taxation--Receipts From Extrastate Activity--"Service" Or "Collecting Income", E. I. E.
West Virginia Law Review
No abstract provided.
Taxation--Receipt Of Income--Satisfaction Of Judgment After Assignment As Income To Assignor, R. F. M.
Taxation--Receipt Of Income--Satisfaction Of Judgment After Assignment As Income To Assignor, R. F. M.
West Virginia Law Review
No abstract provided.
Taxation--Systemic Proportionate Overvaluation--Special Classification Of Money And Credits Of Building And Loan Companies, J. H.
West Virginia Law Review
No abstract provided.
United States - Contracts - Effect, When Tax Is Declared Unconstitutional, Of Provisions For Increase Or Decrease Of Purchase Price For Taxes "Imposed" Or "Changed", Wilbur Jacobs
Michigan Law Review
Between May 1935 and January 1936 the federal government purchased flour from respondent through contracts which contained a so-called "up and down" tax clause. The basic price charged included the A.A.A. processing taxes. During this same period respondent obtained an injunction against the collection of said processing taxes and, as a result of the decision of the Supreme Court in United States v. Butler, was relieved of liability for the tax. In a later suit brought by respondent in the Court of Claims to recover on other contracts, the government claimed a setoff for the amount of these taxes. …
Taxation - Commerce Clause - Tax By Seller State On Contract To Sell Interstate, Walter B. Connolly
Taxation - Commerce Clause - Tax By Seller State On Contract To Sell Interstate, Walter B. Connolly
Michigan Law Review
Appellants were partners in the securities business with offices in New York City. In the course of their business they agreed to sell shares of stock to two firms, one engaged in business in Philadelphia, the other in Washington, D. C. The securities were mailed to banks in Philadelphia and Washington for delivery upon payment of sight drafts attached. Under the tax law of the state of New York, a tax was levied on the sale of this stock. Appellants sought a refund of the tax on the ground that the statute imposed an unconstitutional burden on interstate commerce. Held …
Taxation - Privilege Tax On Foreign Corporations - Due Process And Commerce Clauses - Validity Of Formula, James W. Deer
Taxation - Privilege Tax On Foreign Corporations - Due Process And Commerce Clauses - Validity Of Formula, James W. Deer
Michigan Law Review
The state of Texas levied an annual franchise tax on all corporations, both foreign and domestic, authorized to do business within the state. The tax was assessed on the basis of the amount of the total capital stock which was allocable to Texas, the allocation being based on the proportion that Texas gross receipts bore to total gross receipts. This formula, as applied to the Ford Motor Company, gave the statutory base of $23,000,000 on which Ford paid the tax under protest. The evidence showed that the Ford Motor Company had only an assembly plant in Texas worth $3,000,000, that …
Consumer Sales Tax--What Service Taxable, J. L. G. Jr.
Consumer Sales Tax--What Service Taxable, J. L. G. Jr.
West Virginia Law Review
No abstract provided.
Taxation - Sales - Recovery Of Processing Taxes - Remedies Of The Buyer, Keith P. Bondurant
Taxation - Sales - Recovery Of Processing Taxes - Remedies Of The Buyer, Keith P. Bondurant
Michigan Law Review
Defendant, a flour milling company, was subjected to payment of processing taxes under the Agricultural Adjustment Act. It entered into contracts with plaintiffs, by the terms of which the amount of such taxes was included in the purchase price of flour. The contracts provided that the amount of any decrease in processing taxes levied against defendant would inure to the benefit of the buyers and be credited against the contract price. Meanwhile, defendant, contesting the validity of the tax, had deposited in court a sum equal to the amount of accrued taxes. After the Supreme Court invalidated the A. A. …
Taxation - Compensating Use Tax - Theory - Burden On Interstate Commerce, Brackley Shaw
Taxation - Compensating Use Tax - Theory - Burden On Interstate Commerce, Brackley Shaw
Michigan Law Review
The California Use Tax Act of 1935 imposes an excise tax on the storage or use of personal property purchased in other states and brought into California. Plaintiff railroad bought materials and supplies in other states and stored them in California before installation on its interstate railroad system, and the tax was assessed on them. Held, the tax is unconstitutional as applied to such property as a direct burden on interstate commerce. Where the property was purchased for the sole purpose of being reserve equipment in an interstate commerce plant it is employed in interstate commerce from the time …
Carriers - Federal Regulation Of Motor Transportation Brokers, Charles E. Nadeau
Carriers - Federal Regulation Of Motor Transportation Brokers, Charles E. Nadeau
Michigan Law Review
A broker is, in general, an intermediary or "go-between" in the business of negotiating contracts for others. His economic function is that of bringing buyer and seller together. A motor transportation broker is engaged in the business of arranging for contracts dealing with motor transportation service. His function is to bring together a prospective passenger or shipper seeking service and a carrier willing to provide the service demanded. "Tourist agency," "travel bureau," and "share-the-expense agency" are familiar terms used to designate the passenger transportation broker. There is a larger, but not so wellknown, group of brokers dealing in the hauling …
Constitutional Law-Chain Store License Tax As Applicable To Gasoline Filling Stations
Constitutional Law-Chain Store License Tax As Applicable To Gasoline Filling Stations
Indiana Law Journal
No abstract provided.
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
Michigan Law Review
Though the Supreme Court has never had occasion to express its views as to the gasoline tax in its relation to interstate motor carriers (see first instalment of this article), it has been confronted with a series of cases involving automobile registration taxes. Every State today imposes such taxes. A brief discussion of the theory and nature of such taxes will aid in understanding their legal consequences.
The Liability For Taxes And Assessments Between Vendor And Purchaser
The Liability For Taxes And Assessments Between Vendor And Purchaser
Michigan Law Review
This note is concerned with the rights and duties, inter se, of vendor and purchaser with respect to the burden of taxation. The problem presents itself in the simplest form when it arises in a suit for specific performance, the question being whether the contract obligated vendor to remove the lien of certain taxes (or allow the purchaser a credit against the purchase price), or, on the other hand, obligated purchaser to pay the whole price for the encumbered land (or pay vendor, in addition to purchase price, the amount of tax previously paid by the latter). The question …
Net Income And Judicial Economics, Henry Rottschaefer
Net Income And Judicial Economics, Henry Rottschaefer
Michigan Law Review
A legal system does not function in a vacuum of abstractions. It is part of a general institutional framework of an organized society. Its content is determined by concrete individual and social needs and activities. Hence modern jurisprudence conceives of law as a means for securing interests. The appraisal of its rules and principles requires an evaluation of the significant elements of the situation to which they apply. A narrow, complacent formalism is the penalty of failure in this regard. No one would deny the emphasis modern society places upor its commercial and industrial interests, nor the many points of …
Note And Comment, Gordon Stoner, Grover C. Grismore, Stanley E. Gifford, Stuart S. Wall
Note And Comment, Gordon Stoner, Grover C. Grismore, Stanley E. Gifford, Stuart S. Wall
Michigan Law Review
What is a Public Purpose Justifying the Expenditure Therefore of Money Raised From Taxation - A recent Ohio case raises a question which is frequently discussed in connection with the activities of cities, i. e., 'what is a municipal or public purpose for the accomplishment of which city funds raised from taxation may be expended. The council of the city of Toledo passed an ordinance authorizing the expenditure of $1000 for the purpose of establishing a municipal moving-picture theater. The auditor refused to pay over to the director of public service the fund thus appropriated and mandamus was sought by …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Agency--Fiduciary Relation--Right of Principal to Agent's Acquisitions--Patents for Agent's Inventions; Bankruptcy--Insurance Policies as Assets; Carriers--Duty Toward Alighting Passenger; Commerce--Conflicting State and Federal Regulation; Constitutional law--Restrictive Labor Laws for Women; Contributory Negligence--Children; Conveyancing--Covenants--Construction of "Business" in Restrictive Covenant; corporations--Director's Meetings--Effect of Surprise, Trick, or Fraud in Securing a Quorum; Corporations--Eleemosynary--Liability of Educational Institution for Torts; Corporations--Fraudulent Organization--Corporation a Nullity; Criminal Law--Wife Abandonment--Proper Venue; Damages--Breach of Contract--Value of Unmatured Crops; Damages--Master and Servant--Wrongful Discharge of Servant; Dedication--requisites, Sufficiency and Acceptance; Deeds--Rule in Shelley's Case; Equity--Temporary Injunction--Function and Effect; Garnishment--Possession of Garnishee--Safety Deposit Box; Husband and Wife--Power of Wife to Dispose of Her …
The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke
The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke
Michigan Law Review
The decision in Galveston, Harrisburg &c. Ry. Co. v. Texas curiously, perhaps even painfully, illustrates the confusion that has resulted from the establishment by the Supreme Court of what seem to me to be incompatible rules of taxation. As is well understood, the commerce clause of the Federal Constitution imposes certain restrictions upon action under the authority of a State. That is to say, it is a general rule that has been frequently applied, that no restriction by way of prohibition or otherwise may be validly imposed under the authority of a State upon transportation within the scope of the …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Assignment for Creditors--Validity of Common Law Assignment Under State Statutes--Assignee May Maintain Replevin; Bills and Notes--Fraud--Ability to Read; Bills and Notes--Signature by Agent or Representative--Personal Liability; Boundaries--Meander Line as Boundary in Government Grants--Mistake in Survey; Carriers--Liability as Carriers of Live Stock; Contracts--Antenuptial Agreements--Performance Prevented by Party; Courts--Supreme Court--Review of Decisions of State Courts; Courts--United States Courts Enjoining Proceedings in State Courts--establishment of Railroad Rates by Commission; Criminal Law--Larceny--Fraudulent Use of Legal Process; Criminal Law--Reception of Verdict--Accused's Right to be Present; Dead Bodies--Power of Court to Order Exhumation to Procure Evidence; Evidence--Burden of Proof; Evidence--compelling Accused to Criminate Himself--Waiver of Privilege; …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--General Assignment--Liens Acquired by Assignee; Bills and Notes--Contract of Wife--bona Fide Purchasers; Bills and Notes--Non-Existing Payee--Negotiable Instruments Law; Constitutional Law--Jurisdiction of Federal Courts--suits Against A State; Contracts--Agreement in Restraint of Trade if Severable and Reasonable as to Part is Valid; Corporations--Taxation--Franchise Tax; Elections--Primary Elections--Use of Emblem on Ballots; Evidence--Competency of Witness--Transaction With Agent, Since Deceased; Evidence--Judicial Notice of "Football Season"; Evidence--Public Records of Another State; Guaranty--Change in Principal Contract--Discharge of Guarantor; Injunction--Vendee's Fraud Vitiates Right to Use Patented Machine; Insurance--Mutual Life Insurance--Invalid By-Law--Waiver of Breach; Interstate Commerce--Power of Courts to Enjoin Enforcement of Rates; Judgment--Of Foreign Country--Conclusiveness; Judgment--Power of Court …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Acknowledgement--Impeachment--Examination of Married Woman; Bankruptcy--Discharge--Libel; Bankruptcy--Selection of Trustee--Right of Creditors to Elect; Bills and Notes--Genuine Draft with Forged Bill of Lading; Bills and Notes--Release of Indorsers; Carriers--Refulsal to Give Transer--Passenger's Motive in Requesting; Covenants--covenant Against Incumbrances--Runs with the Land; Deeds--Parties--One Not Names as Grantor Signing; Elections--Corrupt Practices Act--who is a Candidate; elections--voting Machines--Statute Unconstitutional; Eminent Domain--Taking of railroad Right of Way for Street Purposes--Measure of Damages; Equity--maxims--application in Suit for Divorce on Statutory Grounds; Evidence--Opinion as to One's Physical Condition--Expert Testimony; Foreign Corporations--Right to do business in State can Become Vested; Foreign Corporations--Service of Process on--What Constitutes "Doing Business"; Foreign …