Tax Law Commons^™

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Publications

No abstract provided.

Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii

West Virginia Law Review

No abstract provided.

State And Local Taxation -- 1961 Tennessee Survey (Ii), Paul J. Hartman

Vanderbilt Law Review

During the period covered by this survey the pickings by way of decided cases have been pretty slim. Only two cases are here the subject of extended comment.' However, the comprehensive congressional study of state taxation of multistate business has been extended until July 1, 1963. The expanded congressional study now being conducted includes all forms of state taxation of interstate commerce, such as franchise taxes, sales and use taxes, gross receipts taxes, and ad valorem taxes. Under the chairmanship of Congressman Willis, a subcommittee of the House Judiciary Committee with the help of a sizeable staff and an advisory …

Constitutional Law--West Virginia Better Schools Amendment--Legislative Extension Unconstitutional, Frederick Luther Davis Jr.

West Virginia Law Review

No abstract provided.

Municipal Corporations--Taxation--Validity Of License And Use Taxes On Public Utility, J. J. P.

West Virginia Law Review

No abstract provided.

Inheritance Taxation - Selected Provisions Of Michigan, Illinois And Ohio - A Study In Application And Justification, Edward B. Stulberg S.Ed.

Michigan Law Review

This comment will explore the existing variations in four commonly encountered areas: joint interests with rights of survivorship, contingent remainder interests, powers of appointment, and life insurance proceeds. Emphasis will also be placed on treatment accorded the surviving spouse and children and the implicit relationship between such treatment and some of the above areas. The essence of this examination will be to inquire whether adoption of an estate tax would be a more suitable vehicle for implementing a local death tax program.

Constitutional Uniformity And Equality In State Taxation, Wade J. Newhouse

Michigan Legal Studies Series

The method of approach and arrangement of materials are developed during the course of the monograph. Therefore, it is not necessary to repeat them here. The purpose of the study is twofold. First, it should provide background material for constitutional revision. Second, it should aid counsel and court in deciding cases arising under existing constitutional limitations and state legislatures in drafting tax measures in such a way that pitfalls in existing limitations are avoided. The greater part of this monograph was prepared during a two year period from June 1951 to 1953, while I was a Research Assistant with the …

Constitutional Law--State Taxation Of Federal Property In Possession Of Private Contractor, J. L. R.

West Virginia Law Review

No abstract provided.

Constitutional Law - Federal Immunity From State Taxation - Validity Of State Sales Tax Upon Purchases And Sales By National Banks, Julius B. Poppinga

Michigan Law Review

The 1949 revision of the Michigan Sales Tax Act changed the federal exemption provision so as to permit taxation of sales to corporations acting as agents or instrumentalities of the federal government but not wholly owned by the United States. Accordingly, defendant department of revenue took the position that sales to plaintiff, a national banking institution organized under the National Banking Act, are taxable. In the course of its operations, plaintiff purchases office equipment and other tangible personal property from Michigan. retailers. It also sells food and services to employees through its cafeteria, and sells repossessed merchandise to other parties. …

Obligations Of A State-Created Authority: Do They Constitute A Debt Of The State, Elizabeth Gaspar Brown

Michigan Law Review

Although provisions in a number of state constitutions limit the amount of debt a state may incur state legislatures frequently have attempted to circumvent such limitations. Recent decades have seen increased use of the "authority," set up by the legislature to accomplish a particular objective and given power to issue evidences of indebtedness to finance the objective, repayment to come from the revenues of the authority, with the declaration that the obligations of the authority are not those of the state. The enabling legislation has been challenged as unconstitutional, often on the ground that the obligations of the authority are …

Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin

Kentucky Law Journal

No abstract provided.

Suggestions For The Improvement Of Municipal Annexation Law, Wallace Mendelson

Vanderbilt Law Review

World War II aggravated one of our most troublesome municipal problems--the growth of urban fringe areas around the outskirts of towns and cities. Many municipalities are finding their natural development either frustrated or completely strangled by choker necklaces of satellite settlements. Parent cities are surrounded by slum areas which they cannot control and wealthy suburban sections which they cannot tax. For it is common that the poorest and the most prosperous tend to live in the outskirts--the former to avoid the sanitation and anti-nuisance standards of urban life, the latter to escape their share of the cost of government in …

Constitutional Law - Due Process - Enforced Collection Of State Use Tax From Nonresident Vendor, John Leddy S.Ed.

Michigan Law Review

Appellant is a Delaware corporation engaging in the retail furniture business in Delaware. It has no place of business in Maryland, nor does it solicit orders in that state. It does not accept mail or phone orders from Maryland, nor does it advertise in any Maryland publications. The only contacts which the appellant has with Maryland customers, aside from direct dealings at appellant's retail store, are occasional direct mail advertisements, which it sends to all of its customers wherever located, and deliveries of goods purchased by Maryland customers. These deliveries are either made by commercial carrier or by appellant's own …

Evidence-Presumtions-Alabama Statute Making Compliance With Federal Wagering Tax Law Prima Facie Evidence Of Violation Of State Gambling Law, John C. Hall S.Ed.

Michigan Law Review

In 1953 the Alabama legislature, taking advantage of the federal occupational tax on professional gamblers, enacted legislation making possession of the federal wagering tax stamp prima facie evidence of violation of the state gambling laws.

The Sale Of Mortgaged Real Estate Under The Indiana Gross Income Tax: A Judicial Lesson In Semantics

Indiana Law Journal

No abstract provided.

Constitutional Law-Relation Between State And Federal Governments, J. David Voss

Michigan Law Review

Plaintiffs, employees of a United States Naval Ordnance Plant located in an area of exclusive federal jurisdiction within the State of Kentucky, sued in a state court for a declaratory judgment that a license tax on the privilege of working in the City of Louisville, measured by a percentage of all salaries, wages and commissions earned within the city, was not applicable to them. Defendants' demurrer was overruled, and the collection of the tax enjoined. The Kentucky Court of Appeals reversed, and judgment was entered for the defendants. The court of appeals affirmed. On appeal to the United States Supreme …

Municipal Corporations--Charter Amendment-Submission Of Three Propositions In The Form Of One Question, Joseph M. Kortenhof S.Ed.

Michigan Law Review

The council of defendant city adopted a resolution whereby the city charter was to be amended to authorize a limitation of I% per annum on property taxes, an excise tax of 1% per annum on salaries, commisions and profits of both nonresidents and residents, and disposition of the monies received by the income tax. The proposed charter revision was approved by the qualified electors by a margin slightly less than two to one. The plaintiffs, electors and residents of the city, obtained an injunction against enforcement of the charter amendment. On appeal, held, affirmed. The charter revision was ineffectual …

Title Examinations In Michigan As Affected By The General Federal Tax Lien, L. Hart Wright

Michigan Law Review

There are three federal tax liens which serve to haunt the average title examiner. The first of these is pitched at the wholesale level; it is a shotgun type lien applicable to all federal taxes and is now provided for by section 3670 of the Internal Revenue Code. The second and third are not nearly so sweeping. One is confined to the federal estate tax, being provided for by section 827 of the code, while the other reinforces the federal gift tax and is the product of section 1009 of the code.

The discussion which follows deals only with the …

Constitutional Law-Due Process-Freedom Of Expression- Commerce Clause-Clause-"Green River" Ordinance As Applied To Door To Door Solicitation For Magazine Subscriptions, C. E. Lombardi, Jr. S.Ed.

Michigan Law Review

In their famous article on the right of privacy, Warren and Brandeis noted that the common law protection of the right of privacy in the home was far more highly developed than the protection given to individual privacy in other respects. "The common law has always recognized a man's house as his castle, impregnable, often, even to its own officers engaged in the execution of its commands." The common law impregnability has met perhaps its stiffest test when those attacking it have sought constitutional protection. The recent decision of the Supreme Court in the case of Breard v. City of …

Some Problems In Federal Question Jurisdiction, George B. Fraser, Jr.

Michigan Law Review

Congress has given the federal district courts original and removal jurisdiction of all civil actions arising under the Constitution or laws of the United States, but the power of these courts to hear such cases has been restricted by the Supreme Court of the United States. The Supreme Court holds that the district courts have jurisdiction of a case if a federal question is raised in the complaint, but jurisdiction cannot be based on a federal question in the answer. This means that the district courts are closed to many cases that involve a substantial federal issue, while many cases …

Competitive Operation Of Municipally And Privately Owned Utilities, Charles M. Kneier

Michigan Law Review

Public utility services for cities are usually provided on the principle of regulated monopoly. It has been found that by the very nature of the utility business, better service can be had and at cheaper rates by the use of one supplier rather than by the use of competing plants: This one plant having a monopoly of the business may be either privately or municipally owned. If the service is furnished by a privately owned utility, regulation is usually by a state commission, but in a few states regulation is still largely by the city in which the company operates. …

Some Problems In Special Assessment District Obligations, Irvin Long

Michigan Law Review

The question of the jurisdiction of a board or officer authorized to construct a local improvement and levy special assessments therefor has always been troublesome, and is particularly so when bonds or other obligations are issued in anticipation of the collection of such assessments. A vast amount of litigation has occurred in Michigan in recent years over drain district assessments, and bonds which such districts have issued. While this is of primary interest to Michigan lawyers and investors in public securities, many of the questions involved seem to be of such a general nature, so far as special assessment procedure …

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 …

Some Income Tax Aspects Of Community Property Law, Paul R. Trigg, Jr.

Michigan Law Review

The recent enactment of community property law in Michigan and other states has created new problems for lawyers. Not the least of these is the question of the income tax consequences which flow from the existence of a community between the spouses. Nor is this the type of problem which can be shrugged off by reference to tax counsel. Local community property law and federal .income tax law are too closely enmeshed to be intelligently divided. No authority is needed for the statement that recently enacted community property laws are a product of high surtaxes. At the same time, these …

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.

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 …

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 …

A Program For The People - For The Taxpayers - Communist Party Of The U.S.A., Communist Party Of The U.S.A.

Ina and Noel Harris Collection

Pamphlet campaigning for Albert J. (Mickie) Lima, Candidate for City Council that outlines their plan for labor, general improvements for Eureka and issue to stop monopoly corruption of city government.

Issued By: Eureka Branch, Communist Party of the U.S.A. Election Campaign Headquarters: 1404 Albee St. Eureka, CA.

Banks And Banking - Taxation Of National Bank - Safe Deposit Vault As Integral Function Of National Bank, Marcus L. Plant

Michigan Law Review

The council of the city of Portland passed an ordinance declaring it unlawful to carry on certain businesses without securing an appropriate license from the city. Among the business activities specified was "Safe Deposit Vault" for which an annual license fee of forty dollars was imposed. The plaintiff, a national bank, and other national banks, all of which operated safe deposit vaults, brought an action to restrain the city and its officers from collecting the fee. It was held that the safe deposit business is a necessary and integral function of a national bank, and therefore the city was without …

Taxation - Stevedoring As Interstate Commerce - Constitutionality Of Occupation Tax, Ralph Winkler

Michigan Law Review

The state of Washington enacted a business privilege tax, the amount of which was to be determined on a gross income basis. A domestic corporation had been servicing vessels engaged in interstate commerce in two ways-it supplied stevedores to the vessels, and it did the work of loading and unloading. In a bill to enjoin the collection of this tax the Supreme Court of Washington dismissed the suit on the ground that the corporation was not engaged in interstate commerce. On appeal, held (1) furnishing stevedores to the vessels without maintaining control over the operations of the workmen is a …