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Articles 751 - 780 of 1010
Full-Text Articles in Tax Law
Taxation-Income Tax-Exempt Reorganizations-Recapitalization As Device For Distributing Earnings, Bayard E. Heath S.Ed.
Taxation-Income Tax-Exempt Reorganizations-Recapitalization As Device For Distributing Earnings, Bayard E. Heath S.Ed.
Michigan Law Review
Petitioner owned more than three-fourths of the stock in a corporation whose shares had a par value of $100. Except for one share, his wife owned the remainder. Under a plan of recapitalization the stockholders received in exchange for each old share, five shares of no par stock with a stated value of $60 per share plus a portion of $400,000 worth of callable debentures issued by the corporation. At the time of this exchange the earned surplus of the corporation exceeded $850,000. The commissioner held that the full value of the debentures received was chargeable to the taxpayer as …
Some Income Tax Aspects Of Community Property Law, Paul R. Trigg, Jr.
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-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.
Taxation-Mitigation Of The Statute Of Limitation And The Doctrine Of Recoupment, Eugene H. Lattin S.Ed.
Taxation-Mitigation Of The Statute Of Limitation And The Doctrine Of Recoupment, Eugene H. Lattin S.Ed.
Michigan Law Review
Excise taxes on the sale of batteries were illegally collected from taxpayer from April, 1919 to April, 1926. In 1926 taxpayer filed a claim for refund for taxes paid between 1922 and 1926. Refund for the payments made earlier was barred by the statute of limitations. In 1935 the refund was received, and it was taxed as income by the commissioner. In a suit by the taxpayer to recover payment of the assessment, the lower court permitted recoupment, against the income tax deficiency, of the amount of excise taxes illegally collected between 1919 and 1922. Held, reversed. The recoupment …
Recent Books, Michigan Law Review
Recent Books, Michigan Law Review
Michigan Law Review
This department undertakes to note or review briefly current books on law and matters closely related thereto.
Significant Developments In The Law Of Federal Taxation, 1941-1947: Ii, Paul G. Kauper
Significant Developments In The Law Of Federal Taxation, 1941-1947: Ii, Paul G. Kauper
Michigan Law Review
The 1941 Revenue Act carried forward the rather complex normal tax structure prescribed by the 1940 Revenue Act and in addition introduced a corporate surtax rate schedule. The normal tax rates were increased to absorb the 10% defense tax previously imposed as a separate tax and also a very slight increase in the rates applicable to corporations with a normal-tax net income of less than $38,461.54. As so altered the normal tax amounted to 24% in the case of corporations having normal-tax net income over $38,461.54, and in the case of corporations having no more than this amount of normal-tax …
Recent Books, Michigan Law Review
Recent Books, Michigan Law Review
Michigan Law Review
This department undertakes to note or review briefly current books on law and matters closely related thereto.
Significant Developments In The Law Of Federal Taxation, 1941-1947: I, Paul G. Kauper
Significant Developments In The Law Of Federal Taxation, 1941-1947: I, Paul G. Kauper
Michigan Law Review
A preliminary word on the scope of this review is in order. Since this was originally prepared as one of a series designed to acquaint returning veterans with legal developments during the war period, the year 1941 has been chosen as the starting point, and the review carried forward from that point through to date. The review covering this period is limited to significant developments in the area of federal taxation, with emphasis upon the estate, gift, and income taxes.
Taxation-Excess Profits-General Relief Under Section 722 I. R. C, John W. Riehm, Jr. S.Ed.
Taxation-Excess Profits-General Relief Under Section 722 I. R. C, John W. Riehm, Jr. S.Ed.
Michigan Law Review
Even the most casual observer of modern business practices will accede to the general proposition that the most accurate reflection of market value for many commodities can be found in documentary sources. This is particularly true of those commodities of an homogeneous character which are sold in well-organized markets characterized by price uniformity and free access to price information. Of them, it may well be said that no more satisfactory evidence of market value than the newspaper market reports can be found, barring the possibility of personal observation of "the board" at the market itself. However, the average businessman will …
Executors And Administrators-Priority Of Payment Of United States Claims, E. M. Deal S.Ed.
Executors And Administrators-Priority Of Payment Of United States Claims, E. M. Deal S.Ed.
Michigan Law Review
When decedent died in 1940, his personal estate was consumed by the widow's exemption and expenses of administration, leaving only a one-sixth interest in certain real estate formerly owned by his deceased father. Proceedings to partition this property resulted in a sum of $2,306.17 payable to decedent's widow, subject to the payment of his debts. The executors of one Davidson who had obtained a $24,588.00 judgment against decedent in 1933 claimed the entire fund as did the United States under tax liens entered in 1940 and 1941 of $2,202.89 and $8,904.67. The government based its claim on section 3466 of …
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 …
Taxation-Administrative Law-Judicial Review Of Determinations Of United States Tax Court-The Rule Of The Dobson Case, Rosemary Scott S.Ed.
Taxation-Administrative Law-Judicial Review Of Determinations Of United States Tax Court-The Rule Of The Dobson Case, Rosemary Scott S.Ed.
Michigan Law Review
In the field of administrative tax law there is no more intriguing subject for speculation than the scope of judicial review of decisions of the United States Tax Court as sought to be delineated in Dobson v. Commissioner three years ago. The case was a valiant attempt to limit the scope of review of appellate courts by defining the area in which the findings of the Tax Court would be conclusive. The task was an impossible one at the outset because of the lack of standard definition, except at the core, of the flexible and fluid concepts of "findings of …
Master-Servant-Subrogation-Right Of The United States To Recover For Injuries To A Soldier Caused By The Negligent Act Of Another, John R. Dykema
Master-Servant-Subrogation-Right Of The United States To Recover For Injuries To A Soldier Caused By The Negligent Act Of Another, John R. Dykema
Michigan Law Review
On February 7, 1944, an enlisted soldier in the Army of the United States was injured in a traffic accident in Los Angeles, California, through the negligence of an agent of appellant; he was incapacitated for duty for a period of twenty-nine days. The United States paid his hospital expenses, and also his salary during this period, amounting to a total of $192.56. In March, 1944, the soldier, in return for three hundred dollars, executed a release to appellant "from any and all claims and demands" on account of the accident. The United States sued in the Federal District Court …
Taxation-Income Tax-Depletion-Lessor's Share In Net Income As Subject To Depletion, William H. Buchanan S.Ed.
Taxation-Income Tax-Depletion-Lessor's Share In Net Income As Subject To Depletion, William H. Buchanan S.Ed.
Michigan Law Review
Taxpayer which owned certain lands leased the same to companies for production of oil and other minerals for a cash bonus, a royalty in the usual form, and an agreement that lessor should receive a percentage of the net money profits realized by the lessees from their operation under the lease. Lessor claimed a right to deduct depletion allowance from the receipts which were a percentage of the net income arising from operating the properties. Held, lessor had a right to depletion deduction in respect to the percentage of net income because it had an "economic interest" in the …
Taxation-Income Tax-Deductions-Dividends Or Interest, Milton D. Solomon S.Ed.
Taxation-Income Tax-Deductions-Dividends Or Interest, Milton D. Solomon S.Ed.
Michigan Law Review
The difficulty of determining whether payments made by a corporation on its securities are dividends or interest has been highlighted by two recent cases, involving substantially similar facts, which came before the Supreme Court on review.
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 …
Taxation-Income Tax-Deduction For Worthless Stock-Objective V. Subjective Test, Rosemary Scott
Taxation-Income Tax-Deduction For Worthless Stock-Objective V. Subjective Test, Rosemary Scott
Michigan Law Review
The taxpayer held stock in a corporation - which had been in receivership for five years, and which had, during all of that time, liabilities substantially exceeding its assets. When the receivership was ended and when a derivative suit against the management was compromised, the taxpayer declared the stock to be worthless and claimed a deduction for 1937. The commissioner denied the deduction on the ground that the stock had not become worthless in 1937. The Tax Court sustained this ruling and the circuit court of appeals affirmed. Held, the value of the stock should be determined by an …
Taxation-Income Tax-Deductions-Expenses Incurred In The Pursuit Of Business-Commuter Expense, Joseph R. Brookshire S.Ed.
Taxation-Income Tax-Deductions-Expenses Incurred In The Pursuit Of Business-Commuter Expense, Joseph R. Brookshire S.Ed.
Michigan Law Review
The taxpayer, a lawyer, had resided in Jackson, Mississippi for approximately thirty-five years, and had maintained a law office there for more than twenty years. In 1927 he accepted a position as general solicitor for a railroad whose main office was in Mobile, Alabama. Although the taxpayer's work was devoted entirely to the railroad's business, he refused to abandon his long established connections in Jackson because his position was yearly, appointive, and therefore uncertain. Arrangements were made with the railroad whereby the taxpayer allocated his time between the two cities, but also bore the traveling expenses between, and the living …
Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.
Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.
Michigan Law Review
In the tax year in question, the taxpayer embezzled funds that came into his hands in his capacity as a bookkeeper for a transfer and warehouse company in Reno, Nevada. He lost practically all of this money in various gambling houses. The taxpayer was convicted and sentenced for the crime of embezzlement and was paroled in 1943. The Commissioner determined that the taxpayer was required to report the amount embezzled in 1941 as income received in that year and asserted a tax deficiency. The Tax Court sustained the Commissioner and the circuit court of appeals reversed. Held, the embezzled …
Abstracts, Mary Jane Plumer
Abstracts, Mary Jane Plumer
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.
Abstracts, Mary Jane Plumer
Abstracts, Mary Jane Plumer
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.
Family Partnerships Under The Income Tax, Yale A. Barkan
Family Partnerships Under The Income Tax, Yale A. Barkan
Michigan Law Review
The usual type of family partnership has the taxpayer operating or organizing a business, and giving or selling a portion of that business to his wife or children. The aim of the taxpayer is to divide his income among members of the family group. The profits are thus taxed to two or more individuals, rather than to the taxpayer alone. Recognition of these family partnerships for federal income tax purposes is just one aspect of the family income problem.
Abstracts, Mary Jane Plumer
Abstracts, Mary Jane Plumer
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.
Taxation-Assessment Of Government-Owned Property Leased To Private Enterprise, Allen C. Holmes
Taxation-Assessment Of Government-Owned Property Leased To Private Enterprise, Allen C. Holmes
Michigan Law Review
The Board of Property Assessment, Appeals, and Review of Allegheny County for ad valorem taxes in the state of Pennsylvania increased the assessed value of the realty of the Mesta Machine Company by the sum of $618,000 to include the value of certain additional machinery which had been installed on the premises. The machinery was leased by the United States Government to the company and was placed in the factory in order that the company might manufacture heavy field guns for the Government, under a cost-plus-fixed-fee contract. The legal title and the beneficial ownership of the machinery remained in the …
Taxes And Assessments
Michigan Law Review
Provisions for tax relief for members of the military and naval forces of the United States are found not only in the Soldiers' and Sailors' Relief Act, but also in three other important federal statutes, namely, the Internal Revenue Code, the War Pay and Allotments Act of 1942, and the Current Tax Payment Act of 1943. Relief measures fall into three classes: (1) those granting postponement of taxes and tax proceedings, (2) those providing reduction of the tax burden, and (3) those providing abatement of taxes in the event of death in military service. Those provisions will be discussed in …
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. …
Taxation - Mistake Of Fact - Restitution - Subrogation, Robert D. Ulrich
Taxation - Mistake Of Fact - Restitution - Subrogation, Robert D. Ulrich
Michigan Law Review
Under the misapprehension of fact that he had an interest in the land, the plaintiff paid the taxes on land belonging to the defendant. The defendant did not know that the plaintiff intended to pay, nor did he promise, subsequent to payment, to reimburse the plaintiff. The action was brought to recover the amount of the payment, and for subrogation to the lien of the state for the taxes. The lower court denied relief; plaintiff appealed. Held, affirmed. Federal Land Bank of Louisville v. Dorman (Ind. App. 1942) 41 N. E. (2d) 661.
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.
Taxation-Capital Stock Tax-What Constitutes "Doing Business", James E. Dunlap
Taxation-Capital Stock Tax-What Constitutes "Doing Business", James E. Dunlap
Michigan Law Review
The capital stock tax is an excise tax levied not on the business itself but on the exercise of the privilege of doing business in a corporate capacity; hence the determination of tax liability involves a decision in each case as to whether the corporation is carrying on or doing business within the meaning of the tax statutes.
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. …