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Articles 691 - 720 of 763
Full-Text Articles in Tax Law
Constitutional Law-Tax Exemption Contract, Grétel Schinnerer
Constitutional Law-Tax Exemption Contract, Grétel Schinnerer
Michigan Law Review
A charter granted in 1863 by the State of Georgia to the Atlantic Coast Line Railroad Company provided as follows: "The stock of said company shall be subject to a tax not exceeding ½ per cent per annum on the net proceeds of its investments." In 1931, the Georgia legislature levied a tax of 5½ per cent on corporate net income. The railroad brought an action seeking to have an assignment under this tax declared invalid, on the theory that the tax as applied to the plaintiff railroad violated the contract clause of the federal Constitution. The Georgia Supreme Court …
Constitutional Law-Taxation-Gross Receipts Taxes In Relation To Interstate Commerce-Freeman V. Hewit, Irving Slifkin S.Ed.
Constitutional Law-Taxation-Gross Receipts Taxes In Relation To Interstate Commerce-Freeman V. Hewit, Irving Slifkin S.Ed.
Michigan Law Review
The scope of state taxation of interstate commerce has been redefined in two recent Supreme Court cases involving the application of state gross receipts taxes. In Freeman v. Hewit and Joseph v. Carter and Weekes Stevedoring Co., the Court discarded the cumulative burdens test, which for the past eight years had served as the basis for determining the extent of state taxation of interstate commerce, and readopted the direct and indirect burden test.
Constitutional Law-Interstate Commerce-Congressional Consent To Discriminatory State Taxation, George Brody S.Ed.
Constitutional Law-Interstate Commerce-Congressional Consent To Discriminatory State Taxation, George Brody S.Ed.
Michigan Law Review
South Carolina statutes imposed upon foreign insurance companies a tax of 3 per cent of the aggregate premiums received from business done within the state, without reference to its interstate or local character, as a condition to receiving a certificate of authority to do business within the state. No similar tax was imposed upon domestic insurance companies. The Prudential Life Insurance Company, a New Jersey corporation doing business in South Carolina, refused to pay, contending that since it was a discriminatory tax it was unconstitutional. Furthermore, Prudential challenged the power of Congress to consent to the levying of such discriminatory …
Constitutional Law-Intergovernmental Immunities-Federal Tax On State Function, Joseph N. Morency, Jr.
Constitutional Law-Intergovernmental Immunities-Federal Tax On State Function, Joseph N. Morency, Jr.
Michigan Law Review
In 1911 the State of New York began to acquire title to all of the lands in the Saratoga Springs area with a view to halting excessive pumping of the mineral waters for which the springs are famous. As a result of state ownership the area became a state reservation which, in 1930, was placed under control of, the Saratoga Springs Commission. A hotel-sanitarium, recreational facilities, bath houses, drink halls, a research laboratory as well as state operation of the springs were part of a state program under legislative authority. During the period from 1932 to 1934, sales of the …
Constitutional Law-Right To Impose A License Tax Upon Dissemination Of Religious Literature - Jones V. Opelika Reversed, Michigan Law Review
Constitutional Law-Right To Impose A License Tax Upon Dissemination Of Religious Literature - Jones V. Opelika Reversed, Michigan Law Review
Michigan Law Review
Petitioners were members of the religious sect "Jehovah's Witnesses," who "sold" and/ or donated religious tracts and literature, and in connection therewith used phonographs and records, in their door to door activities to spread their religious beliefs. They failed to obtain a license for the privilege of canvassing and soliciting, as required of all persons by an ordinance of the city of Jeannette, Pennsylvania, and were convicted and fined for violation thereof. Petitions for leave to appeal to the Supreme Court of Pennsylvania were denied; the case came before the United States Supreme Court on petition for writ of certiorari. …
Abstracts, Katherine Kempfer
Abstracts, Katherine Kempfer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop
Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop
Michigan Law Review
The defendant was indicted for a felony on charges of wilfully attempting to "evade or defeat'' federal income taxes based on his failure to report money allegedly received by him from "backers" of numbers games in exchange for political protection. On cross-examination he was questioned about certain payments made in the year following the ones on which the indictment was based. His attorney objected on the ground that the question was going to be the subject of another indictment against the defendant, and asked that the jury be dismissed while an argument was had upon the point of law raised. …
Abstracts, Katherine Kempfer
Abstracts, Katherine Kempfer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Constitutional Law-Taxation - Express Immunity Of Federal Instrumentalities, Michigan Law Review
Constitutional Law-Taxation - Express Immunity Of Federal Instrumentalities, Michigan Law Review
Michigan Law Review
A federal land bank filed a complaint against defendant lumber company and the tax commissioner seeking exemption from a state sales tax on purchases of lumber by the bank. The Supreme Court of North Dakota found the bank liable for the tax and on certiorari to the United States Supreme Court it was held, that the Federal Farm Loan Act conferred express immunity from the tax upon the bank and that such Congressional exemption was constitutional by virtue of the "necessary and proper" clause. Federal Land Bank of St. Paul v. Bismarck Lumber Co. (U.S. 1941) 62 S. Ct. …
Constitutional Law--Obligation Of Contract Clause--Tax Titles, H. L. W. Jr.
Constitutional Law--Obligation Of Contract Clause--Tax Titles, H. L. W. Jr.
West Virginia Law Review
No abstract provided.
Constitutional Law - Original Jurisdiction Of United States Supreme Court - Availability As A Procedural Remedy To Avoid Multiple Taxation, Benjamin W. Franklin
Constitutional Law - Original Jurisdiction Of United States Supreme Court - Availability As A Procedural Remedy To Avoid Multiple Taxation, Benjamin W. Franklin
Michigan Law Review
The state of Massachusetts instituted an original proceeding against the state of Missouri and individual citizens of Missouri for leave to file a bill of complaint, alleging that M. B. Blake died domiciled in Massachusetts; that she had created three trusts of securities, reserving a power of revocation over two; that the securities were held in Missouri where the trustees resided; that both states had statutes subjecting to taxation property passing by deed, grant or gift, made or intended to take effect in possession or enjoyment after the donor's death; that the Massachusetts statute taxed intangible property only when owned …
Constitutional Law
Indiana Law Journal
Recent Case Notes: Taxation of Judges' Salaries
Constitutional Law - Taxation Of Salaries Of Judges Of The United States, Thomas K. Fisher
Constitutional Law - Taxation Of Salaries Of Judges Of The United States, Thomas K. Fisher
Michigan Law Review
The Revenue Act of 1932 provided that "In the case of Presidents of the United States and judges of courts' of the United States taking office after June 6, 1932, the compensation received as such shall be included in gross income; and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly." A United States circuit judge, appointed in 1933, was required to include in his tax return the amount of his salary, under the Revenue Act of 1936, which re-enacted the above provision. His claim for refund being rejected, the present suit was brought, and …
Constitutional Law - Taxation - Curtailment Of Intergovernmental Tax Immunities, Allan A. Rubin
Constitutional Law - Taxation - Curtailment Of Intergovernmental Tax Immunities, Allan A. Rubin
Michigan Law Review
In the recent well-publicized decision of Graves v. O'Keefe, the United States Supreme Court, following a path adequately cleared by Helvering v. Gerhardt, again enlarged the scope of the governmental powers to impose non-discriminatory taxes. In so doing, the Court clarified the fundamental principles underlying intergovernmental tax immunities by eliminating inconsistencies and resolving confusion persisting in this field of law. The Gerhardt case had sustained the imposition of a federal income tax on the salaries of employees of the Port of New York Authority, a state instrumentality created by New York and New Jersey. But it had not …
Constitutional Law - Impairment Of Obligation Of Contracts -Tax On Income Of Bonds Granted Statutory Tax Exemption, Amos J. Coffman
Constitutional Law - Impairment Of Obligation Of Contracts -Tax On Income Of Bonds Granted Statutory Tax Exemption, Amos J. Coffman
Michigan Law Review
Plaintiffs were holders of certain tax exempt bonds issued under authority of the state of Iowa. After the issue of the bonds a statute was passed imposing a "personal net income tax" upon persons resident within the state. The state board of assessment and review assessed this tax against $36,892.75 interest on the tax exempt bonds. The appellants, alleging that such an application of the law impaired the obligations of contracts of exemption, brought suit. Upon a ruling in favor of the assessment by the Iowa Supreme Court, appellants appealed to the United States Supreme Court. Held, the contract …
Death Taxes On Completed Transfers Inter Vivos, Lorentz B. Knouff
Death Taxes On Completed Transfers Inter Vivos, Lorentz B. Knouff
Michigan Law Review
The subjection of transfers inter vivas to the death tax under each of the above categories has been based upon the proposition that, for a transfer inter vivas properly to be subject to the death tax, it must bear some reasonable relationship to transfers at death either by will or under the law relating to intestacy. This rule has been applied both in problems of statutory construction and in problems of constitutionality. The recent decision of the United States Supreme Court in Helvering v. Bullard seems to have abandoned this test for the inclusion of transfers inter vivas within the …
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 …
Public Utilities - Constitutionality Of Statute Imposing Regulatory Costs Upon Utilities, Charles W. Allen
Public Utilities - Constitutionality Of Statute Imposing Regulatory Costs Upon Utilities, Charles W. Allen
Michigan Law Review
A state statute imposed an annual fee of one-tenth of one per cent of gross operating revenues upon public utilities. The fees were placed in a state revolving fund used to defray the expenses of administration of the public service law. Plaintiff railroad paid the fees under protest and brought an action to recover that amount, claiming that the act was unconstitutional. The trial court held that the act was unconstitutional on its face. The state supreme court revised this decision, holding that act valid and placing the burden of proof on the plaintiff to show that it had become …
Constitutional Law - Validity Of A Compensating Use Tax - Commerce Clause, William J. Isaacson
Constitutional Law - Validity Of A Compensating Use Tax - Commerce Clause, William J. Isaacson
Michigan Law Review
Plaintiffs, appellees in this court, while engaged in the construction of a federal dam, brought into the state machinery purchased at retail in other states. The Washington Tax Commission demanded payment of a use tax on the machinery so purchased as required by the 1935 tax statutes. The plaintiffs refused to comply with the commission's order and received an in junction in the federal district court. The Washington legislature, under the heading "Compensating Tax," levied a two per cent excise on the use of all personal property purchased at retail after the effective date, the tax to be measured by …
Power Of A State To Tax Intangibles Of A Foreign Corporation, H. A. W.
Power Of A State To Tax Intangibles Of A Foreign Corporation, H. A. W.
West Virginia Law Review
No abstract provided.
Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown
Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Taxation - Constitutionality Of Statute Permitting Rebate On Payment Of Delinquent Taxes
Taxation - Constitutionality Of Statute Permitting Rebate On Payment Of Delinquent Taxes
Michigan Law Review
Defendant county demurred to plaintiff's claim for taxes paid under protest, arguing that ,the statute upon which plaintiff relied, one giving taxpayers the right to pay off delinquent taxes without interest and with a five per cent reduction in principal, was unconstitutional. The demurrer was overruled and defendant appealed. Held, that while the court feels that the law is entirely valid, the county is not entitled to raise an objection to it. Vance Lumber Co. v. King County, 184 Wash. 402, 51 P. (2d) 623 (1935).
Constitutional Law-Police Power -Validity Of Compulsory Unemployment Insurance Act
Constitutional Law-Police Power -Validity Of Compulsory Unemployment Insurance Act
Michigan Law Review
Complainants asked for a declaratory judgment that the New York Unemployment Insurance Act is unconstitutional. They contended that the law, providing for the payment of limited unemployment benefits out of a fund raised by a uniform payroll tax imposed on all employers, takes property without due process of law. Held, that the law is valid, violating neither the state nor the Federal Constitution. W. H. H. Chamberlain, Inc. v. Andrews, 271 N. Y. 1, 2 N. E. (2d) 22 (1936).
Constitutional Law - Franchise Tax - Burden Upon Interstate And Foreign Commerce - Due Process - Equal Protection Of The Laws
Michigan Law Review
The state of California adopted a franchise tax which was based upon the corporations' net income apportioned according to "that portion which is derived from business done within the State." When this was construed to include not merely the income from intrastate business alone, but rather the income from both this and from all interstate and foreign business attributable to California, its enforcement was resisted upon the grounds that (1) so construed it was repugnant to the commerce clause upon the theory that it burdened interstate and foreign commerce, (2) it violated the due process clause upon the theory that …
Constitutional Law - Interstate Commerce - State Occupation Tax On Operation Of Radio Broadcasting Station
Michigan Law Review
A domestic corporation, owning and operating two radio stations, both broadcasting well beyond the state's borders, sought to enjoin the enforcement of an annual occupation tax equal to one per cent of gross income from business within the state. It was admitted that while a state might impose a property tax on a business engaged only in interstate commerce or a tax solely to support regulation in the exercise of the state's police power, an unapportioned gross income tax on a business engaged in intrastate and interstate commerce would be an unconstitutional burden on interstate commerce, although a net income …
Federal Gross Estate Tax-Constitutionality-Revocable Transfers By Way Of Trust
Federal Gross Estate Tax-Constitutionality-Revocable Transfers By Way Of Trust
Michigan Law Review
Five recent decisions of the United States Supreme Court, together with a decision of the United States Court of Appeals for the Third Circuit, have considerably changed some of the currently accepted theories regarding the taxability under the Federal Estate Tax of transfers reserving various degrees of control to donors, both with respect to what may be considered to be a sufficient reserved control and what the constitutional limits on the taxing power may be. Some perplexing questions have been settled by these decisions while others quite as vexing seem to have been raised and left for future determination.
The Reduction Of Income Taxes Through The Use Of Trusts, William C. Warren
The Reduction Of Income Taxes Through The Use Of Trusts, William C. Warren
Michigan Law Review
Obviously the draftsmen of the first Revenue Act under the Sixteenth Amendment could not foresee every possibility of tax avoidance and adequately prevent such avoidance by express statutory provisions. Since the enactment of the Revenue Act of 1913, Congress has made constant efforts in each succeeding Revenue Act to close the loopholes discovered by tax lawyers. The success of these efforts has been most remarkable, particularly in comparison with the similar efforts of England under her income tax laws. Indeed, it may fairly be said that the enactment. of the Gift Tax Act in 1932 wrote the final chapter of …
Refunds And Recovery Of State Taxes Erroneously, Illegally, Or Unconstitutionally Imposed In West Virginia, Bernard Sclove
Refunds And Recovery Of State Taxes Erroneously, Illegally, Or Unconstitutionally Imposed In West Virginia, Bernard Sclove
West Virginia Law Review
No abstract provided.
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.
Constitutional Law--Equal Protection Of Laws--Graduated Gross Sales Tax, John L. Detch
Constitutional Law--Equal Protection Of Laws--Graduated Gross Sales Tax, John L. Detch
West Virginia Law Review
No abstract provided.