Tax Law Commons^™

The Logical Difficulties Of Let's-Pretend Tax Law, Daniel Candee, Knickerbocker Jr.

Villanova Law Review (1956 - )

No abstract provided.

Federal Income Taxation - Tax Accounting - Prepaid Income Falling Due But Remaining Unpaid During The Year Included In Gross Income For That Year, Christopher J. Clark

Villanova Law Review (1956 - )

No abstract provided.

Conflict Of Laws-Full Faith And Credit-Extraterritorial Enforcement Of State Revenue Law, Edwin A. Howe Jr.

Michigan Law Review

As the operator of a parking lot within plaintiffs city limits, defendant was subject to a ten percent city tax on his gross receipts. He failed to report the whole of his receipts on his monthly tax returns, and plaintiff, the City of Philadelphia, duly notified him of a five thousand dollar deficiency. Defendant had a statutory right to petition for administrative review of the assessment within sixty days, failing which the liability would become fixed and no longer subject to review or appeal. Rather than appealing, defendant removed himself and his assets to New York, thus preventing plaintiff from …

Recent Cases, Law Review Staff

Vanderbilt Law Review

Administrative Law--Due Process--Expulsion From Public University Requires Notice and Hearing

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Antitrust Law--Investigatory Powers--Federal Trade Commission Has Right To Obtain Private Copies Of Privileged Census Information

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Constitutional Law--Due Process-Escheat By One State of a Fund Claimed By Other States Held To Violate Due Process

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Sales--Warranty--Advertisement That Cigarettes Are Harmless Held An Express Warranty

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Taxation--Income Tax-Deferral Of Prepaid Income Disallowed

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Taxation--Inheritance, Estate and Gift Taxes--Blockage Rule Rejected in Evaluating Stock For Ohio Succession Tax

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Taxation--Use Tax--Commerce and Equal Protection Clauses--Discrimination Against Multi-State Business

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Torts--Negligence--Vendor of Alcoholic Beverages Held Liable for Injuries to Intoxicated Vendee Despite …

§304 Of The Internal Revenue Code Of 1954: Redemptions By Related Corporations, Thomas D. Terry

William & Mary Law Review

No abstract provided.

Collapsible Corporations: A Question Of Intent, Douglas W. Conner

William & Mary Law Review

No abstract provided.

Taxation - Valuation Of Securities In A Close Corporation For Federal Estate Tax Purposes, Edwin W. Scott

Villanova Law Review (1956 - )

No abstract provided.

Estate Planning - Marital Deduction - Formula Gifts, Gerald P. Lally

Villanova Law Review (1956 - )

No abstract provided.

"A Roadmap Of Subchapter S"..., Robert S. Bersch

William & Mary Law Review

No abstract provided.

The Western Hemisphere Trade Corporation, Edward C. Blank, Ii

Vanderbilt Law Review

The existing complexity involved in the taxation of corporate income derived from sources without the United States has motivated Congress to undertake an extensive review of our governmental policy pertaining to this area of taxation. The particular provisions of the Internal Revenue Code of 1954 relating to this subject are merely an ad hoc accumulation, noticeably void of any systematic design. The intended purpose of the present congressional inquiry is to determine whether or not incentive taxation is a proper method by which this nation's foreign policies can be implemented. If it be deemed advisable to offer tax benefits to …

Recent Cases, Law Review Staff

Vanderbilt Law Review

Constitutional Law--Freedom of Speech--Prior Restraint on Motion Picture Exhibition

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Criminal Law--Murder--Year and a Day Rule Rejected in Pennsylvania

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Real Property--Restraints on Alienation--Conveyance Giving Housing Cooperative First Option to Buy and Right to Redeem is not an Invalid Restraint on Alienation

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Taxation--Income Tax--Uncompensated Casualty Loss Due to Drought Allowed as Section 165 Deduction

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Torts--Negligence--Fireman in Performance of Duties Allowed Recovery as Invitee

Taxation And Operations Abroad, A Symposium Volume., Lester M. Ponder

Indiana Law Journal

No abstract provided.

Internal Revenue - Medical Deductions - Deductibility Of Expenses Incurred For Meals And Lodging On Vacation For Medical Purpose, Matthew F. Mchugh

Villanova Law Review (1956 - )

No abstract provided.

Recent Decisions, Various Editors

Villanova Law Review (1956 - )

No abstract provided.

State And Local Taxation, Paul J. Hartman

Vanderbilt Law Review

That the field of state and local taxation is bedoming much more important, as well as increasingly active, is shown by a number of recent significant major developments that are of interest and concern to taxpayers and their counsel everywhere. Ten state tax cases are already on the United States Supreme Court docket for consideration during the Term commencing October 5, 1959.' During the past term at least a half dozen important state tax cases were decided by the Supreme Court, including the epochal Northwestern-Stockham decision, which threw much of the legal profession, as well as many taxpayers, into a …

Recent Cases, Law Review Staff

Vanderbilt Law Review

CONFLICT OF LAWS--JURISDICTION--RESIDENCE AS A JURISDICTIONAL BASIS FOR DIVORCE

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CORPORATIONS-SECURITIES ACTS--DISTINCTION BETWEEN "CLASS" AND "SERIES" UNDER SECTION 16(b) OF SECURITIES EXCHANGE ACT

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CORPORATIONS-STOCK DIVIDENDS-INCONSISTENCY BETWEEN TRADITIONAL AND MODERN CONCEPTS OF STOCK DIVIDENDS

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CRIMINAL PROCEDURE-EVIDENCE-STATUTORY LIMITATION OF JENCKS DECISION

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EVIDENCE--SEARCHES AND SEIZURES--INADMISSIBILITY IN FEDERAL COURT OF EVIDENCE OBTAINED THROUGH AN UNREASONABLE SEARCH BY STATE OFFICERS

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EVIDENCE--WITNESSES-ABILITY OF ONE SPOUSE TO TESTIFY AGAINST THE OTHER IN FEDERAL CRIMINAL PROCEEDINGS

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HABEAS CORPUS--FEDERAL COURT REMAND OF PETITIONER TO STATE COURT FOR NEW TRIAL

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MUNICIPAL CORPORATIONS--TORT LIABILITY--DUTY TOPROVIDE POLICE PROTECTION TO INFORMERS

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TAXATION--ESTATE TREASURY REGULATIONS ON GOVERNMENT …

Recent Cases, Law Review Staff

Vanderbilt Law Review

Constitutional Law--Due Process of Law--Constitutionality of the Federal Youth Corrections Act in Its Application to Youthful Criminal Offenders

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Constitutional Law--Legislative Power--Infringement of Constitutional Guaranties by Demands of Legislative Investigating Committees for the Production of Membership Lists

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Courts--Process--Immunity of Nonresident Defendants in Federal Criminal Actions from Service of State Civil Process

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Damages--Installment Verdict in Tort Action

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Domestic Relations--Separation--Suit by Mentally Incompetent Wife

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Interstate Commerce--Hobbs Act--"Robbery" Provision Construed as Requiring Proof of Common Law Elements of Offense

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Taxation--Income--Determination of "Useful Life" of a Business Asset for Purposes of Depreciation

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Taxation--Income--Full Payment of Tax Deficiency as …

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 …

Church And State - Taxation Of Religious Organizations - Benefits Granted By Federal And State Governments, Herbert H. Brown, Joseph J. Mahon Jr.

Villanova Law Review (1956 - )

No abstract provided.

Strike Benefits - Income Or Gifts? - Kaiser V. United States, Lynn F. Meyers

Maryland Law Review

No abstract provided.

A Practical Program For Reforming The Federal Estate Tax, Charles L. B. Lowndes

Villanova Law Review (1956 - )

No abstract provided.

Changes In Tax Accounting: Administrative And Legislative Nonsense, William A. Kelley Jr., Milton P. King

Villanova Law Review (1956 - )

No abstract provided.

Tax Considerations In Real Estate Syndication, Sidney H. Asch

Villanova Law Review (1956 - )

No abstract provided.

Basic Tax Issues, Roy Blough

William & Mary Annual Tax Conference

No abstract provided.

History Of Taxation In The United States, Randolph E. Paul

William & Mary Annual Tax Conference

No abstract provided.

Taxation - Federal Income Tax - Meals And Lodging Under The 1954 Code, John H. Mcdermott

Michigan Law Review

Before discussing the application of the 1954 Internal Revenue Code with regard to the taxability of meals and lodging furnished an employee by his employer, several fundamental tax concepts should be examined. The first of these involves the definition of gross income, which for many years has been cast in broad statutory language. For example, section 22(a) of the 1939 Internal Revenue Code provided that gross income includes " ... gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid .... " Comprehensive as these terms appear, gross …

Lore: How To Win A Tax Case, John J. Raymond

Michigan Law Review

A Review of How to Win A Tax Case. By Martin M. Lore

The General Practitioner Faces Taxes, Charles L. Claunch

Washington and Lee Law Review

No abstract provided.

A Critique Of Some Federal, State, And Local Tax Coordination Techniques, Burton W. Kanter

Indiana Law Journal

No abstract provided.

Taxation--Liability Of Purchaser At Tax Sale For Assessments On Property, S. F. B.

West Virginia Law Review

No abstract provided.