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Articles 331 - 352 of 352
Full-Text Articles in Securities Law
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 …
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.
Must We Carry Our Stocks And Bonds In Our Pockets, Floyd E. Dix
Must We Carry Our Stocks And Bonds In Our Pockets, Floyd E. Dix
Indiana Law Journal
(Being an attempt to follow the reasoning of the Supreme Court of the United States during the past forty years, by which it has for a second time arrived at multiple taxation of intangibles)
Taxation - Jurisdiction - Classification Of Property As Tangible Or Intangible, John L. Rubsam
Taxation - Jurisdiction - Classification Of Property As Tangible Or Intangible, John L. Rubsam
Michigan Law Review
Respondent's decedent died testate in 1936 and was at the time of his death a resident of and domiciled in Oregon. In earlier years when he resided in Wisconsin he placed various stocks, bonds and other intangibles in the possession of an Illinois trust company, which acted as his agent in collecting and investing the principal and income on these securities. These securities were always physically present in Illinois, never in Oregon. About six months before his death respondent's decedent directed the trust company to sell some of his bonds and purchase $450,000 worth of federal irrevocable trust for the …
Taxation - Federal Income Tax - Distinction Between Sale And Tax Exempt Reorganization Under Section 112, Henry J. Merry
Taxation - Federal Income Tax - Distinction Between Sale And Tax Exempt Reorganization Under Section 112, Henry J. Merry
Michigan Law Review
The recent Supreme Court decision in Le Tulle v. Scofield, disapproving the views of four out of five circuit courts of appeals, appears to add a new and more specific requirement to the already complex law on the subject of statutory reorganization under the Revenue Act of 1928 -- that the consideration received by the transferor corporation include some stock of the transferee corporation. In the subject case, the Gulf Coast Irrigation Company transferred substantially all its assets to the Gulf Coast Water Company in exchange for $50,000 in cash and $750,000 in mortgage bonds, four-fifths of which matured …
Taxation-Income Tax-Dealings By Corporation In Its Own Stock, John N. Seaman
Taxation-Income Tax-Dealings By Corporation In Its Own Stock, John N. Seaman
Michigan Law Review
From 1921 to 1929, appellee corporation bought shares of its own stock, not for retirement, but to sustain the market, to increase the number of shareholders by resale in smaller blocks, and for other reasons. This stock was held as treasury stock. In 1929 it was sold by the corporation, at a profit. From 1920 to 1934 the Treasury Regulations exempted the proceeds of such a transaction from income tax, treating the purchase and sale as separate decrease and increase in the capital, and not as resulting in income. But in 1934 the regulation was changed, so as to tax …
Taxation -Income Tax - Profit On Sale Of Securities - Identification Of Shares Sold, Milton A. Kramer
Taxation -Income Tax - Profit On Sale Of Securities - Identification Of Shares Sold, Milton A. Kramer
Michigan Law Review
The taxpayer ordered his broker to sell certain shares of stock purchased in March, 1929, which were on deposit at a bank. He then ordered the bank to deliver a thousand shares from certificates numbered 80250 to 80258 inclusive, and 80264. It does not appear whether the instructions were written or oral. The bank, however, delivered by mistake certificates from another lot which had a considerably lower cost basis and had been held as collateral since 1925. The Board of Tax Appeals concluded that the shares delivered to the broker as represented by the certificates were the shares actually sold …
Taxation-Income Tax-Refund For Overpayment-Equitarle Defense By Government When Collection Of Deficiency Barred By Limitations, Michigan Law Review
Taxation-Income Tax-Refund For Overpayment-Equitarle Defense By Government When Collection Of Deficiency Barred By Limitations, Michigan Law Review
Michigan Law Review
Petitioner's deceased sold stock under an installment contract and made a large profit thereon. The deceased died in 1928. Under Sections 44 (d) and 113 of the Revenue Act of 1928 the executor made an underpayment for 1928, and overpayments for 1929, 1930, and 1931. The amount of the 1928 deficiency exceeded the aggregate of the overpayments for the three subsequent years. Petitioner filed a claim for refund of the overpayments. The government was barred by limitations from recovering the tax deficiency for 1928. Held, the petitioner was entitled to recover the overpayments. The government could not assert the …
Taxation - Capital Gains Tax (Revenue Act Of 1928) - Reorganizations - Definition Of A Party To A Reorganization, Milton A. Kramer
Taxation - Capital Gains Tax (Revenue Act Of 1928) - Reorganizations - Definition Of A Party To A Reorganization, Milton A. Kramer
Michigan Law Review
Although "certainty" is one of the most desirable features of taxation, that quality has been conspicuously absent in regard to the portions of the 1928 Revenue Act which deal with capital gains in corporate reorganizations. In the four situations which the act sets forth as constituting a reorganization, capital gains arising therefrom are exempt from tax computation, the general purpose being to remove any impediment to normal corporate adjustments and to prevent the recognition of gains or losses until they are actually realized. However, this provision soon became an invitation for ingenious counsel to arrange the sales of corporate assets …
Trusts - Validity - Subject Matter - Profits To Be Acquired In The Future, Paul R. Trigg
Trusts - Validity - Subject Matter - Profits To Be Acquired In The Future, Paul R. Trigg
Michigan Law Review
The plaintiff contemplated trading in the stock market and in 1927 declared a trust of the proceeds of his stock trading for the year 1928 in favor of various members of his immediate family, agreeing to assume all losses personally and to distribute all profits equally among the beneficiaries after deducting a reasonable compensation for his services. At the expiration of the year 1928, plaintiff deducted $10,000 as compensation, which he reported in his tax return for that year, and credited the named beneficiaries with the remainder on his books, these amount being reported in their respective tax returns for …
Taxation - Income Taxation Of Stock Dividends, Wallace Mendelson
Taxation - Income Taxation Of Stock Dividends, Wallace Mendelson
Michigan Law Review
In 1929 a stock dividend was paid to the holders of common stock in preferred stock of the dividend paying corporation, which had both common and preferred stock outstanding at the time the stock dividend was declared and paid. The taxpayer, as a holder of common stock, received his pro rata share of the dividend and subsequently within the same taxable year sold the preferred stock which he had so received as a dividend. Held, that under the Revenue Act of 1928, (1) the receipt of the stock dividend was not a taxable occasion, and ( 2) the basis …
Stock Dividends As Taxable Income
Taxation - Income Taxation Of Stock Dividends, Donald H. Larmee
Taxation - Income Taxation Of Stock Dividends, Donald H. Larmee
Michigan Law Review
The petitioner purchased cumulative non-voting preferred stock in a corporation. In subsequent years the company elected to pay, and the petitioner received, dividends in common voting stock. Later the company redeemed its preferred stock. In computing the profit made by the petitioner at the time of redemption, the commissioner allocated to the common stock a proportionate share of the original cost of the preferred stock. He thereupon taxed as income the difference between the redemption figure and the allocated portion of the cost. The stockholder protested, claiming that the stock dividends should be treated as income in the years in …
Internal Revenue--Gain Accruing On Exchange Of Shares Of Stock As Taxable Income, August W. Petroplus
Internal Revenue--Gain Accruing On Exchange Of Shares Of Stock As Taxable Income, August W. Petroplus
West Virginia Law Review
No abstract provided.
Situs Of Corporate Shares For Administration Purposes
Situs Of Corporate Shares For Administration Purposes
Michigan Law Review
Questions concerning the situs of corporate shares for tax purposes have been productive of much litigation and a fairly extensive body of authority on the subject has accumulated. Cases dealing with the situs of shares for purposes of administration, on the other hand, arc very rare. This latter fact may be ascribed to the acceptance, in all states except Illinois and Mississippi, of the common law rule that the distribution of personal property shall be governed by the law of the decedent's domicil. But in those two jurisdictions, the legislature has provided that, "All personal property situated in this state …
The Income Tax Liability Of Dividends In Liquidation, Roswell F. Magill
The Income Tax Liability Of Dividends In Liquidation, Roswell F. Magill
Michigan Law Review
The development of a scheme at once equitable and constitutional for the taxation of corporate distributions has been one of the more difficult problems confronting Congress and the courts since the adoption of the income tax amendment. Doubtless the chief reason for this difficulty has been the fact that the income tax liability of a shareholder upon such a distribution "has not been determinable merely by ascertaining whether the amounts received are the variety of receipts commonly regarded by their recipients as income,- in a word, by determining whether they constitute a "gain" to the shareholder. Rather, it is a …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Adoption--Defect in Proceedings--Effect; Bankruptcy--Equitable Rights under Unrecorded Mortgage--Agreement to Insure--Equitable Lien on Insurance Money; Bankruptcy--Insolvent Firm--Individual Estate of Unadjudicated Solvent Partner Not Subject to Administration; Bills and Notes--Liability of Indorser of Non-Negotiable Note; Bills and Notes--Liability of Irregular Indorser; Carriers--Wrongful Treatment of Passengers--Damages for Mental Suffering; Constitutional Law--Imprisonment for Debt--Peonage; Constitutional Law--Interstate Commerce--Shipments Within a State; Corporations--Foreign Corporations--Effect of Withdrawal From State--Validity of Service; Courts--Jurisdiction--Action Under the Laws of Another State; Covenants--Running with the Land; Damages--Destruction of Growing Grass; Evidence--Admissibility of a Deed as an Ancient Document; Evident--Admissions in Pleading; Garnishment--Nonresident Defendant--Jurisdiction; Jury--Right to Trial by Twelve Jurors--Waiver of Jury; …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Agency--Evidence of Performance--right to Compensation--Acting for both Parties; Assignment for Benefit of Creditors--Marshaling Assets; Bonds--Bona Fide Purchasers--Mandamus--Redemption of Bonds; Carriers--may, as Lessors, Contract for Total Exemption from Liability for Negligence; Constitutional law--Jurisdiction of Federal Courts to Review Contempt Proceedings in State Court; Contracts--Accord and Satisfaction--Consideration; Criminal Law--Venue--Statutes--Validity; Damages--Conversion; Deeds--Construction--Intent of Parties; Deeds--Seal Essential; Dower--rights of Widow Pending Assignment--Possession of Lands; Eminent domain--Interurban Railways; Evidence--Presumption as to Foreign Law; Fee Simple Estate--Restraints on Alienation; Fraudulent Conveyances--Sales in Bulk--Validity as Between the Parties--Lien for Price; Husband and Wife--Separation Agreements--Validity; Insurance--Fire--Concurrent Insurance; Insurance--Mutual Benefit--Unreasonable Change of By-Laws; Judgment--Res Judicata; Master and Servant--Liability of …
Note And Comment, Harry B. Hutchins, Edwin C. Goddard
Note And Comment, Harry B. Hutchins, Edwin C. Goddard
Michigan Law Review
The Liability of Charitable Corporations for the Torts of Their Servants; the Powers of General and Special Agents; Municipal Ordinances Licensing Trades and Occupations; "Sic Utere Tuo Ut Alienum Non Laedas"; Interference with the Formation of Contracts; The Right of Directors to Use Corporate Funds in Getting Proxies From the Stockholders; Sales Void for Uncertainty and Lack of Mutuality; The Negotiable Instruments Law as Affecting the Discharge of Accommodation Maker and Surety by Extension of Time of Payment
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Aliens - Right to Take Land by Descent - Loss of State's Right to Escheat; Bailment - Liability of Incidental Bailee; Bankruptcy - Preferences - Franchise Tax; Bankruptcy - Transfers Required to be Recorded - Preferences; Bills and Notes - Bona Fide Purchaser - Notice of Want of Power in Transferrer; Bills and Notes - Unrestricted Negotiability of Bills of Lading; Constitutional Law - Commerce Clause - Statute Relating to Interstate Carriers as Employers; Constitutional Law - Indeterminate Sentence Law; Courts - Rules of Property - Stare Decisis; Criminal Law - Exclusion of Public from Trials; Criminal Law - Impeachment …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Arbitration and Award--By-Laws of Board of Trade--Ousting Courts' Jurisdiction; Bills and Notes--Accommodation Indorsement--Conflict of Laws; Bills and Notes--Material Alteration; Common Carriers--Duty to Notify Passenger of Arrival at His Destination--Must Awaken Sleeping Passenger if His Destination is Known; Constitutional Law--Anti-Trust Laws--Equal Protection of the Laws; Constitutional Law--Insurance--State Statutes Prohibiting Combinations Among Insurance Companies--Do Not Violate Fourteenth Amendment; Constitutional Law--Prosecution by Information due Process of Law; Contracts--Agreement to Employ Only Members of a Certain Union; Contracts--Public Policy--Location of Depots; Corporations--Reduction of Stock--Equitable Relief--Powers of Officers; Corporations--Suit by Stockholders--Refusal of Directors to Sue; Corporations--Suit in Stockholders' Names--Device to Confer Jurisdiction on Federal Courts; …