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Articles 7081 - 7110 of 7506
Full-Text Articles in Tax Law
Practical Farm Tax Problems, Walter B. Keaton
Practical Farm Tax Problems, Walter B. Keaton
Indiana Law Journal
No abstract provided.
State Taxation Of Leasehold Interest In Property Owned By Federal Government
State Taxation Of Leasehold Interest In Property Owned By Federal Government
Indiana Law Journal
Notes and Comments: Taxation
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 And School Support In West Virginia, Clyde L. Colson
Taxation And School Support In West Virginia, Clyde L. Colson
West Virginia Law Review
No abstract provided.
Some Practical Comments On The Tax Practice, Howe P. Cochran
Some Practical Comments On The Tax Practice, Howe P. Cochran
West Virginia Law Review
No abstract provided.
Some Accounting Problems In The Preparation Of The Partnership Return Of Income, Christian Oehler
Some Accounting Problems In The Preparation Of The Partnership Return Of Income, Christian Oehler
West Virginia Law Review
No abstract provided.
The Canadian And British Death Tax Conventions, Alan L. Gornick
The Canadian And British Death Tax Conventions, Alan L. Gornick
West Virginia Law Review
No abstract provided.
Extent Of Judicial Review Of Administrative Tax Determinations In West Virginia, D. D. J. Jr.
Extent Of Judicial Review Of Administrative Tax Determinations In West Virginia, D. D. J. Jr.
West Virginia Law Review
No abstract provided.
Taxation--Estate Tax--Alimony Deduction, J. G. H.
Taxation--Estate Tax--Alimony Deduction, J. G. H.
West Virginia Law Review
No abstract provided.
Taxation--Excise On Gasoline--Prior Payment As Condition To Refund, L. J. B.
Taxation--Excise On Gasoline--Prior Payment As Condition To Refund, L. J. B.
West Virginia Law Review
No abstract provided.
Taxation--Exemptions--Income-Producing Real Property Of Charity, M. D. B. Jr.
Taxation--Exemptions--Income-Producing Real Property Of Charity, M. D. B. Jr.
West Virginia Law Review
No abstract provided.
Taxation--Receipts From Extrastate Activity--"Service" Or "Collecting Income", E. I. E.
Taxation--Receipts From Extrastate Activity--"Service" Or "Collecting Income", E. I. E.
West Virginia Law Review
No abstract provided.
Taxation--Receipt Of Income--Satisfaction Of Judgment After Assignment As Income To Assignor, R. F. M.
Taxation--Receipt Of Income--Satisfaction Of Judgment After Assignment As Income To Assignor, R. F. M.
West Virginia Law Review
No abstract provided.
Taxation--Special Assignments For Local Improvements--Personal Property Locally Situated Not Subject To Assessment, W. C. M.
West Virginia Law Review
No abstract provided.
Taxation--Systemic Proportionate Overvaluation--Special Classification Of Money And Credits Of Building And Loan Companies, J. H.
West Virginia Law Review
No abstract provided.
Known Generally As Corporate Securities, Albert S. Abel
Known Generally As Corporate Securities, Albert S. Abel
West Virginia Law Review
No abstract provided.
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 …
Valuation Of Future Interests For Federal Tax Purposes
Valuation Of Future Interests For Federal Tax Purposes
Indiana Law Journal
Notes and Comments: Taxation
A Review Of Intergovernmental Immunities From Taxation
A Review Of Intergovernmental Immunities From Taxation
Washington and Lee Law Review
No abstract provided.
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 …
What Is A Gift?, Herbert Rand
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.