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Articles 961 - 990 of 1010
Full-Text Articles in Tax Law
Inheritance Taxatlon
Michigan Law Review
The recent decision of the Supreme Court of the United States in Frick v. Pennsylvania, (June 1925) Adv. Ops. 122, 123, 124, 125, is of vital importance in the field of inheritance taxation. The facts as far as material to the present discussion are these: one Henry C. Frick, domiciled in Pennsylvania, died testate in 1919 leaving a large estate, consisting, among other things, of certain tangible personalty permanently located in New York and other tangible personalty located in Massachusetts and stock in various corporations chartered by states other than Pennsylvania. This property was all included in the clear …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
The Equitable Conversion Fiction As A Basis For Inheritance Taxation
The Equitable Conversion Fiction As A Basis For Inheritance Taxation
Michigan Law Review
No one would dispute the jurisdiction of the state where land is situated to impose an inheritance tax upon its transfer at the death of the owner. Callahan v. Woodbridge, 171 Mass. 595, 51 N. E. 176; Matter of Majot, 199 N. Y. 29, 92 N. E. 402, Chamberlain's Estate, 257 Pa. 113,101 Atl. 314. Equally clear is the converse proposition: that no other state except the state where the land lies can impose such a tax. Succession of Westfeldt, 122 La. 836, 48 So. 281; In re Rust's Estate, 213 Mich. 138, 182 N. W. …
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
A collection of recent important court decisions.
Tax On Income Received From Foreign Sources
Tax On Income Received From Foreign Sources
Michigan Law Review
In the recently decided case of Cook v. Tait, 44 Sup. Ct. 444, the Supreme Court of the United States decided that the federal government could lawfully tax the income of a citizen of the United States, although the citizen was domiciled in Mexico, and the income came from real and personal property there situated. Suppose instead of the federal income tax, a state tax on incomes had been involved. A Michigan man, say, has among his other sources of revenue, a house and lot in Cleveland which is rented at a price which insures him a comfortable addition …
Injunction As Remedy For Unlawful Taxation
Injunction As Remedy For Unlawful Taxation
Michigan Law Review
Whether or not a court of equity should issue an injunction restraining the assessment or collection of an illegal or wrongful tax is a question concerning which there is little harmony among the cases and writers. 4 POMEROY, EQUITY JURISPRUDENCE, ed. 4, §1781; HIGH, lNJUNCTIONS, ed. 3, §484, p. 363; 37 HARV. L. REV. 255.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
The Supreme Court's Adjudication Of Constitutional Issues In 1921-1922, Iii
The Supreme Court's Adjudication Of Constitutional Issues In 1921-1922, Iii
Michigan Law Review
The conundrum, "When is a tax not a tax?" received in Bailey v. Drexel Furniture Co. the answer: When from the face of the statute it appears that a prohibitory or regulatory penalty has been imposed for a departure from a detailed and specified course of conduct in business. Over the dissent of Mr. Justice Clarke, the court condemned as not an exercise of the federal taxing power a provision in the Revenue Act of 1918 imposing an excise of ten per cent of the net profits on all enterprises employing children under designated ages or in excess of designated …
Constitutional Law-Tax On Employment Of Child Labor
Constitutional Law-Tax On Employment Of Child Labor
Michigan Law Review
The federal Child Labor Tax Law, Act of February 24, 1919, levied a tax of ten per cent on the net income of persons employing child labor. The act exempts from its operation employers who do not know the child employee to be under age. It also provides for the appointment of inspectors by the Secretary of Labor.
Net Income And Judicial Economics, Henry Rottschaefer
Net Income And Judicial Economics, Henry Rottschaefer
Michigan Law Review
A legal system does not function in a vacuum of abstractions. It is part of a general institutional framework of an organized society. Its content is determined by concrete individual and social needs and activities. Hence modern jurisprudence conceives of law as a means for securing interests. The appraisal of its rules and principles requires an evaluation of the significant elements of the situation to which they apply. A narrow, complacent formalism is the penalty of failure in this regard. No one would deny the emphasis modern society places upor its commercial and industrial interests, nor the many points of …
Note And Comment, George E. Longstaff, George L. Clark, Edwin D. Dickinson
Note And Comment, George E. Longstaff, George L. Clark, Edwin D. Dickinson
Michigan Law Review
Constitutionality of the LA Follette Amendment to the Internal Revenue Law of 1921 - The United States Senate on November 5, 1921, inserted in the Revenue Act, then before the Senate, a provision that taxpayers in their income tax returns must specify what state and municipal bonds they hold, or else be subject to a penalty of five per cent. That provision was dropped out in conference, but it will come up again, and it is well to look at its constitutionality under the Fourth Amendment to the Constitution prohibiting unreasonable searches.
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 …
Tyranny Of The Taxing Power, Andrew A. Bruce
Tyranny Of The Taxing Power, Andrew A. Bruce
Michigan Law Review
It has been frequently stated that our constitutions and our courts were made and organized for the protection of capital and of the vested interests. If this be the case, they are manifestly inadequate for their purpose, and the danger of the future is not that capital will be too much protected but that the reckless extravagance of today will continue and be increased, and that our representatives in our city councils, our state legislatures, and our national congress, who depend for their elections upon the votes of the majority who have accumulated little or nothing, will more and more …
Goodwill And Other Nondepreciable And Depreciable Intangible Property As Invested Capital, Frederick Thulin
Goodwill And Other Nondepreciable And Depreciable Intangible Property As Invested Capital, Frederick Thulin
Michigan Law Review
The subject of intangible property under the federal tax laws is somewhat misunderstood. Many errors of an important nature have undoubtedly been made in reference thereto. The purpose of this paper is to point out the situations as they often exist and to give practical suggestions as to how to handle them insofar as authorized by the law and the treasury decisions and regulations.
Domestic Corporate Tangible And Intangible Invested Capital, Frederick M. Thulin
Domestic Corporate Tangible And Intangible Invested Capital, Frederick M. Thulin
Michigan Law Review
With a tax law on the statute books that fixes a moderate flat rate of taxation on business income, no question of invested capital need be considered. The income tax laws of 1913 and 1916 and the flat rate or normal tax section of the 1917 law and the proposed 1918 law bear out this statement.
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Michigan Law Review
The decision of the United States Supreme Court in the Pollock case of 1895 was the beginning of an attempt on the part of the court to formulate a new definition of a direct tax, and since that time in every case which has called for a decision as to whether a particular tax was a direct tax the court has reverted to and tried to harmonize its decision with the reasoning set forth in the Pollock case. This decision overturned a fairly definite and universally accepted definition of a direct tax which had existed for nearly a century. In …
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;
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Agency--Fiduciary Relation--Right of Principal to Agent's Acquisitions--Patents for Agent's Inventions; Bankruptcy--Insurance Policies as Assets; Carriers--Duty Toward Alighting Passenger; Commerce--Conflicting State and Federal Regulation; Constitutional law--Restrictive Labor Laws for Women; Contributory Negligence--Children; Conveyancing--Covenants--Construction of "Business" in Restrictive Covenant; corporations--Director's Meetings--Effect of Surprise, Trick, or Fraud in Securing a Quorum; Corporations--Eleemosynary--Liability of Educational Institution for Torts; Corporations--Fraudulent Organization--Corporation a Nullity; Criminal Law--Wife Abandonment--Proper Venue; Damages--Breach of Contract--Value of Unmatured Crops; Damages--Master and Servant--Wrongful Discharge of Servant; Dedication--requisites, Sufficiency and Acceptance; Deeds--Rule in Shelley's Case; Equity--Temporary Injunction--Function and Effect; Garnishment--Possession of Garnishee--Safety Deposit Box; Husband and Wife--Power of Wife to Dispose of Her …
Note And Comment, Ralph W. Aigler, Edson R. Sunderland, Clarence E. Eldridge, Mckee Robison
Note And Comment, Ralph W. Aigler, Edson R. Sunderland, Clarence E. Eldridge, Mckee Robison
Michigan Law Review
The Corporation Tax Decision; The Rights of Passengers in an Unregistered Automobile; Expert Testimony in Michigan; Federal Supreme Court's Jurisdiction Unalterable;
An Experiment In Equalization, And Its Result, William Carpenter
An Experiment In Equalization, And Its Result, William Carpenter
Michigan Law Review
The legislature of the State of Michigan at its latest session, attempted to provide a remedy for the injustice often occasioned by the boards of supervisors in equalizing the assessment rolls of the several townships, wards and cities of their respective counties. For that purpose it passed Act No.292 of the laws of 19O9 amending secs. 34 and 37 of the general tax law. The act provides that any supervisor of any township or city who considers his township or city aggrieved by the action of the board of which he is a member, in equalizing the valuation of the …
The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke
The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke
Michigan Law Review
The decision in Galveston, Harrisburg &c. Ry. Co. v. Texas curiously, perhaps even painfully, illustrates the confusion that has resulted from the establishment by the Supreme Court of what seem to me to be incompatible rules of taxation. As is well understood, the commerce clause of the Federal Constitution imposes certain restrictions upon action under the authority of a State. That is to say, it is a general rule that has been frequently applied, that no restriction by way of prohibition or otherwise may be validly imposed under the authority of a State upon transportation within the scope of the …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Assignment for Creditors--Validity of Common Law Assignment Under State Statutes--Assignee May Maintain Replevin; Bills and Notes--Fraud--Ability to Read; Bills and Notes--Signature by Agent or Representative--Personal Liability; Boundaries--Meander Line as Boundary in Government Grants--Mistake in Survey; Carriers--Liability as Carriers of Live Stock; Contracts--Antenuptial Agreements--Performance Prevented by Party; Courts--Supreme Court--Review of Decisions of State Courts; Courts--United States Courts Enjoining Proceedings in State Courts--establishment of Railroad Rates by Commission; Criminal Law--Larceny--Fraudulent Use of Legal Process; Criminal Law--Reception of Verdict--Accused's Right to be Present; Dead Bodies--Power of Court to Order Exhumation to Procure Evidence; Evidence--Burden of Proof; Evidence--compelling Accused to Criminate Himself--Waiver of Privilege; …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--General Assignment--Liens Acquired by Assignee; Bills and Notes--Contract of Wife--bona Fide Purchasers; Bills and Notes--Non-Existing Payee--Negotiable Instruments Law; Constitutional Law--Jurisdiction of Federal Courts--suits Against A State; Contracts--Agreement in Restraint of Trade if Severable and Reasonable as to Part is Valid; Corporations--Taxation--Franchise Tax; Elections--Primary Elections--Use of Emblem on Ballots; Evidence--Competency of Witness--Transaction With Agent, Since Deceased; Evidence--Judicial Notice of "Football Season"; Evidence--Public Records of Another State; Guaranty--Change in Principal Contract--Discharge of Guarantor; Injunction--Vendee's Fraud Vitiates Right to Use Patented Machine; Insurance--Mutual Life Insurance--Invalid By-Law--Waiver of Breach; Interstate Commerce--Power of Courts to Enjoin Enforcement of Rates; Judgment--Of Foreign Country--Conclusiveness; Judgment--Power of Court …
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?;
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; …
Note And Comment
Michigan Law Review
The Case of Bigelow v. Calumet and Hecla Mining Company et al., Involving the Question of the Control by One Corporation of a Competing Corporation; The right of the Federal or a State government to Maintain an Action for the Recovery of Taxes; Liability of a Life Insurance Company When the Insured is Executed for the Commission of a Crime; Jurisdiction of a Court of Equity to Restrain the Commission of Criminal Acts; Municipal Contracts for Patented or Proprietary Paving