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Articles 541 - 570 of 581
Full-Text Articles in Property Law and Real Estate
Taxation--Appeal From Circuit Court On Issues Of Valuation, E. E. T. Jr., L. E. T. Ii
Taxation--Appeal From Circuit Court On Issues Of Valuation, E. E. T. Jr., L. E. T. Ii
West Virginia Law Review
No abstract provided.
The New Delinquent Lands Statute, Clyde L. Colson
The New Delinquent Lands Statute, Clyde L. Colson
West Virginia Law Review
No abstract provided.
Taxation--Property Tax--Chattels Real Not Taxable As Personalty Within Class I, L. E. T. Ii
Taxation--Property Tax--Chattels Real Not Taxable As Personalty Within Class I, L. E. T. Ii
West Virginia Law Review
No abstract provided.
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown
Indiana Law Journal
No abstract provided.
Taxation - Income Tax - Improvements Made By Lessee As Income To Lessor, Benjamin W. Franklin
Taxation - Income Tax - Improvements Made By Lessee As Income To Lessor, Benjamin W. Franklin
Michigan Law Review
In 1915, defendant leased a tract of land to X for ninety-nine years. The lease provided that the lessee could remove the old building and replace it; and that on termination, the lessee should surrender the land, buildings and improvements. In 1929, the lessee razed the old structure and erected a new one. On default by the lessee in 1933, the lease was cancelled and defendant repossessed the premises. The commissioner of internal revenue determined that the difference between the fair market value of the new building in 1933 and the unamortized cost of the building razed in 1929 was …
Taxation--Jurisdiction Of Domiciliary State To Tax Transfer Of Property Located In Another State, Marvin M. Tincher
Taxation--Jurisdiction Of Domiciliary State To Tax Transfer Of Property Located In Another State, Marvin M. Tincher
Kentucky Law Journal
No abstract provided.
Taxation - Income Tax - Improvements Made By Lessee As Income To Lessor, Ralph E. Helper
Taxation - Income Tax - Improvements Made By Lessee As Income To Lessor, Ralph E. Helper
Michigan Law Review
The recent decision of the Supreme Court of the United States in M. E. Blatt Co. v. United States has fairly settled the conflict that has ranged for over twenty years between the Commissioner of Internal Revenue and the Board of Tax Appeals on one side, and the courts on the other. The commissioner's contention that improvements made by a lessee should be taxed as income to the lessor was denied, and by dictum the Court approved the reasoning of Judge Learned Hand in Hewitt Realty Co. v. Commissioner, wherein he said that the judicial concept of "income" did …
Automobiles - Registration Of Title And Transfer - Effect On Ownership, Gerald M. Stevens
Automobiles - Registration Of Title And Transfer - Effect On Ownership, Gerald M. Stevens
Michigan Law Review
Who owns this automobile? is a question of frequent interest both to the state and to its citizens. Identification of it and its owner may be a leading clue to the solution of crime; its owner must often be apprehended as the first step toward punishment of one of the considerable list of offenses peculiar to the operation of motor vehicles; it constitutes an important item of taxable property. The private citizen is interested in its ownership to identify the proper defendant in his tort action; it is an obvious source of satisfaction of his claim against a debtor; or …
Taxation - Real Property Assessment, Wayne E. Bahler
Taxation - Real Property Assessment, Wayne E. Bahler
Michigan Law Review
Based upon the cost-depreciation method applicable to adjacent property, the assessment of the Detroit-Windsor tunnel and terminal resulted in taxes equal to forty-one per cent of the gross revenue for the depression years of 1931-1934; The federal district court enjoined the collection of such amount, and assessed the property by the capitalized income method (seven per cent) plus $3,500 for the value of possible future increased earnings. Upon appeal it was held that the injunction on the original levy be affirmed since the cost-depreciation method was erroneous and offensive to the Fourteenth Amendment in not taking account of depressions or …
Assessment Of Real Property For Taxation, Kenneth K. Luce
Assessment Of Real Property For Taxation, Kenneth K. Luce
Michigan Law Review
A taxpayer's suit to have the assessment on his real property lowered raises some of the oldest and most troublesome problems in the law of taxation. Invariably both the taxpayer and the government are in position to present convincing evidence and forceful argument regarding the fairness of the assessment. Moreover, to the lawyer the problems of appellate review involved in the taxpayer's suit are exceedingly complex. Except in the case of the public utility, the administrative process usually begins with the fixing of the assessment by the local assessing official. From his decision the taxpayer may in most jurisdictions appeal …
Municipal Corporations - Constitutional Limitation On Indebtedness - Delinquent Taxes As Deductible Asset, Emma Rae Mann
Municipal Corporations - Constitutional Limitation On Indebtedness - Delinquent Taxes As Deductible Asset, Emma Rae Mann
Michigan Law Review
Plaintiff taxpayer sued to enjoin defendant city from borrowing $500,000 for general public improvements, alleging that if, the city so obligated itself it would be indebted beyond the limit fixed by the constitution at two per cent of the assessed valuation of taxable property. Defendant showed that such limit would not be exceeded if two-thirds of the outstanding delinquent taxes were regarded as deductible. The court denied the injunction and held that since collection of at least two-thirds of such outstanding delinquent taxes was certain this item was properly deductible. Ward v. Pittsburgh, 321 Pa. 414, 184 A. 240 …
Taxation - Exemptions - Municipally-Owned Property
Taxation - Exemptions - Municipally-Owned Property
Michigan Law Review
In settlement for collateral notes given to secure its deposits in a bank which became insolvent, a municipality had conveyed to it an office building, located in a county other than the one in which said municipality was situated. The city thereafter rented the offices to tenants operating private businesses. The county in which the building was located subjected it to an ad valorem tax. Contesting the right to its collection, the city failed to pay the assessed taxes, for a period of four years. Held, the property, although municipally-owned, not being held or used for any governmental or …
The Land Book Assessment Amendment--Enabling Legislation, William H. Waldron Jr.
The Land Book Assessment Amendment--Enabling Legislation, William H. Waldron Jr.
West Virginia Law Review
No abstract provided.
Taxation - Assessment For Property Taxes
Taxation - Assessment For Property Taxes
Michigan Law Review
In 1926 the plaintiff purchased a lot with the building thereon for $41,000 and expended $ 10,000 in the improvement of the premises. In the same year the property was leased for a period of fifteen years under an agreement that the rent was to be $6,000 for the first five years, $8,000 for the second five, and $10,000 for the third. Plaintiff objected to the tax assessment of $68,660 for the years 1929, 1930, 1931, and 1932 on the grounds that the court based its valuation on (1) actual earnings instead of earning capacity, and on (2) gross, as …
Taxation--Assessment Of Undivided Interests--Land Book Assessment Amendment, William H. Waldron Jr.
Taxation--Assessment Of Undivided Interests--Land Book Assessment Amendment, William H. Waldron Jr.
West Virginia Law Review
No abstract provided.
Taxation--Constitutional Law--Due Process Of Law As Prescribing Maximum Limits For Direct Property Taxes, Charles W. Caldwell
Taxation--Constitutional Law--Due Process Of Law As Prescribing Maximum Limits For Direct Property Taxes, Charles W. Caldwell
West Virginia Law Review
No abstract provided.
Taxation - Priority Of Realty Taxes In Receivership
Taxation - Priority Of Realty Taxes In Receivership
Michigan Law Review
The question of the priority of realty taxes has seldom arisen in receiverships, for the statutes in practically every jurisdiction have made the tax a lien on the land. The statutes are so worded that the tax lien takes precedence over mortgages, labor liens, and all other forms of encumbrances and claims. In times of greatly depleted land values it may happen that the unpaid taxes amount to more than the market value of the property. In such a case is the State to be treated as a general creditor for the amount of the deficiency or is it to …
Constitutional Law--Tax-Exemption Of Realty Purchase With War Insurance Payments, Jack C. Burdett
Constitutional Law--Tax-Exemption Of Realty Purchase With War Insurance Payments, Jack C. Burdett
West Virginia Law Review
No abstract provided.
Landlord And Tenant--Taxation On Improvements, William Callahan
Landlord And Tenant--Taxation On Improvements, William Callahan
West Virginia Law Review
No abstract provided.
Deeds-Delivery In Escrow-Effect On Income Tax
Deeds-Delivery In Escrow-Effect On Income Tax
Michigan Law Review
A taxpayer, by written contract, had agreed to sell a 99-year leasehold for $195,000. $50,000 was to be paid in 1920, and the balance in 1921. The first payment was made in October, 1920, and a deed put in escrow, to be handed to the grantee on payment of the balance. The transaction was fully carried out as per contract, and the taxpayer was assessed income tax on the entire $195,000 as of 1920. Held, the deed having been delivered in escrow, the title relates back to the original delivery on performance of the condition, showing a completed transaction …
Landlord And Tenant-Liability For Taxes
Landlord And Tenant-Liability For Taxes
Michigan Law Review
Defendant, a lessee, covenanted to pay all taxes assessed against the property. After having been transferred to several parties successively, the lease was surrendered on April 7, 1928, to the original lessor, under an agreement providing that, "the original lessee, and its assigns, shall be released from all further obligations imposed upon lessee in said lease contract." Taxes which had become a. lien. on the property by assessment Jan. 1, 1928, were due in three equal installments payable the following April 15th, July 15th, and Oct. 15th, respectively, Upon the failure of the original lessee to pay the taxes, the …
Transfer Of Property In Trust As A Method Of Escaping Taxes, Henry K. Higginbotham
Transfer Of Property In Trust As A Method Of Escaping Taxes, Henry K. Higginbotham
West Virginia Law Review
No abstract provided.
Incorporation Of Family Property As A Device For Avoiding Taxes, Arthur T. Martin
Incorporation Of Family Property As A Device For Avoiding Taxes, Arthur T. Martin
Kentucky Law Journal
No abstract provided.
Tax Exception Of Property Used For Educational, Religious And Charitable Purposes, Kendall H. Keeney
Tax Exception Of Property Used For Educational, Religious And Charitable Purposes, Kendall H. Keeney
West Virginia Law Review
No abstract provided.
Exemption Of College Fraternity Property From Taxation, Harlan Hobart Grooms
Exemption Of College Fraternity Property From Taxation, Harlan Hobart Grooms
Kentucky Law Journal
No abstract provided.
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Carriers of Passengers - Duty to Stop at Station to Permit Passenger to Alight-Contributory Negligence of Passenger Plaintiff's intestate was riding in the front end of a crowded vestibule car in the coach next to the tender of the eengine. When the train stopped at his station he tried to leave by the front end, but found the door from the vestibule closed. As he did not know how to open it, or was unwilling to be carried by his station, he stepped from his platform to the bumper of the tender and tried to follow it to the side …
Tax Exemptions Of American Church Property, Carl Zollmann
Tax Exemptions Of American Church Property, Carl Zollmann
Michigan Law Review
The exemption from taxation of public property in the various states of the Union rests on reason and presents no difficulty. If a state were to tax its own property or the property of the counties, cities, towns and villages created by it, the burden of the ultimate taxpayer would not be lightened in the least. Since such property is not only acquired but also maintained at public expense the money necessary for this purpose must in any case be ultimately paid by the owners of private property. An attempt to tax public property would only make the bookkeeping 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 …
Note And Comment, Sigmund W. David, Newton K. Fox, Harold R. Curtis, Aquilla C. Lewis, Albert R. Dilley
Note And Comment, Sigmund W. David, Newton K. Fox, Harold R. Curtis, Aquilla C. Lewis, Albert R. Dilley
Michigan Law Review
Civil Liability for False Testimony; Review by the Courts of the Decisions of the Land Department; Right of One Partner to Sue His Co-Partners in Conversion; Does a Tax Deed, Void on it Face, Give Color of Title; Interference With Employment by Trade Union;
Note And Comment, Harry B. Hutchins, Frank B. Fox, John E. Winner
Note And Comment, Harry B. Hutchins, Frank B. Fox, John E. Winner
Michigan Law Review
The Liability of a Physician for the Acts of His Partner; Municipal Taxation by Appointive Boards or Commissioners; The Right of a Married Woman to Recover for Personal Injuries; What is Corporate Action?;