Tax Law Commons^™

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.

The Problem Of Abstracts Of Title, Chester L. Zechiel

Indiana Law Journal

(Editor's Note: The material which follows is the report of a special committee appointed by Frank C. Olive, chairman of the Section on Property and Taxation, to study the problems involved in abstracts of title in the marketing of real estate. The importance of the subject to the legal profession and the exhaustive character of the report justifies its inclusion as a leading article in the Journal. There can be but little question that all lawyers of the State will find its content of great interest.)

Indianapolis, Indiana

January 6, 1945

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.

Tax Impediments To Interstate Motor Vehicle Transportation, James W. Martin, Ray H. Garrison

Kentucky Law Journal

No abstract provided.

Federal Taxation Of Tenants By The Entirety, Bruce H. Johnson

Indiana Law Journal

No abstract provided.

The Need For A Court Of Tax Appeals, Erwin N. Griswold

Taxation & Traynor

No abstract provided.

Review Of Recent Tax Decisions, Lewis D. Spencer

Indiana Law Journal

Annual Meeting of the Indiana State Bar Association, Roundtables & Section Meetings, 1944

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 …

The 1943 Revenue Bill, Randolph E. Paul

Indiana Law Journal

No abstract provided.

The Current Tax Payment Act, Merle H. Miller

Indiana Law Journal

No abstract provided.

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

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

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

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

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

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. …

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.

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.

Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown

Indiana Law Journal

No abstract provided.

La Depreciación En Los Casos De Compra O Adquisición De Propiedades Parcialmente Depreciadas Según La Legislación Fiscal Vigente, Saladino Reigosa Sampayo

Mario Diaz Cruz Pamphlets

Tesis de grado para el título de contador público.

La Vigente Legislación Fiscal Cubana, Y El Porque De Sus Negativos Efectos, Raúl Pagadizabal Y Hernández

Mario Diaz Cruz Pamphlets

Conferencia Pronunciada en la Sesión Plenaria, por el Vice-Presidente del Club Rotario de La Habana. Hotel Nacional, julio 15, 1943.

At head of title: Club Rotario de La Habana

Recent Decisions, Michigan Law Review

Michigan Law Review

The recent decisions consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.

Recent Decisions, Michigan Law Review

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.

Executors And Administrators - Double Domicile - Inheritance Taxation Of Intangibles, Robert Walsh

Michigan Law Review

Plaintiff was appointed executor by a Georgia court which found that decedent had been domiciled in Georgia. Defendant was appointed administrator by a New York court which found that decedent was domiciled in New York. Plaintiff and defendant were interpleaded in the Delaware court by a Delaware corporation to determine who was entitled to shares of stock owned by decedent in the Delaware corporation. Plaintiff claimed that the Delaware court was required to give full faith and credit to the Georgia finding that decedent was domiciled in Georgia. The Supreme Court of Delaware found that decedent was domiciled in New …

Multiple Taxation Of Intangibles

Indiana Law Journal

Notes and Comments: Taxation

Criminal Law And Procedure - Statutes-Constitutionality Of Criminal Penalties For Unreasonable Deductions Under Federal Income Tax Statute, William H. Shipley

Michigan Law Review

Defendant was indicted for attempting to evade the federal tax on the income of a certain corporation for the years 1933 to 1936. In providing for deductions from gross income, the statute permits a reasonable allowance for salaries or other compensation for personal services. The government charged that the defendant was a party to a fraudulent scheme whereby, under the guise of paying commissions for services, which commissions were · deducted from gross income, the corporation distributed profits to its stockholders. The trial court submitted to the jury the issue whether the deduction represented a reasonable allowance for the services …

Taxation - Excise Taxes - Meaning Of Dues Or Membership Fees Under The Fereral Revenue Acts, William H. Shipley

Michigan Law Review

The Winchester Country Club's by-laws provided for "annual dues" of fifty dollars which entitled the member to all the privileges of the club except golf. By paying fifty dollars more for "full privileges," members obtained the privilege of playing golf for a year. The club's practice was to bill members annually in advance, measured by the privileges previously held. If after such billing a member indicated that he did not want the golf privilege, no attempt was made to collect the charge. The federal government collected taxes on payments to the club for golf privileges on the ground that the …

Taxation - Federal Estate Taxation Of Life Insurance Effect Of Treasury Decision 5032 Amending Articles 25 And 27 Of The Estate Tax Regulations, Lloyd M. Forster

Michigan Law Review

Stated briefly, the effect of T. D. 5032 has thus been to revert to the original test of payment of premiums for determining when insurance has been "taken out" by the decedent, and to abandon ownership of the policy as a basis for including the proceeds in decedent's estate, thereby departing from the fundamental theory of estate taxation. Thus the regulations, in closing one door to tax avoidance, apparently open another. While this avenue of escape may be narrowed by judicial interpretation, a change in the regulations probably will be required to seal it completely.

Constitutional Law - Due Process - Jurisdiction Of A State To Tax The Exercise Of A Power Of Appointment, Charles J. O'Laughlin

Michigan Law Review

Decedent's father, a resident of Massachusetts, by his last will created a trust of the residue of his estate, consisting of intangibles, and gave one share to decedent for life, with remainder to whomsoever decedent should appoint by will. The trust was administered in Massachusetts and there was no question as to that state's power to tax. Decedent, a resident of New York, appointed his share to his widow. The New York courts held that although the interest of the decedent fell within the provisions of the New York tax law imposing a tax upon the transfer of the net …

Taxation Of Annuity Contracts Under Federal Income Tax, Robert Meisenholder

Michigan Law Review

A number of questions dealing with the taxability of commercial annuity policies under death tax statutes have received judicial consideration. By contrast, only a few questions dealing with the taxability of these contracts under income tax laws have been raised before the courts. But the income tax problems are equally important in terms of tax liability. Moreover, they will in the future assume an even larger significance in view of the large number of annuity contracts of various types which have been issued and are now being offered by insurance companies. Accordingly some explanation of these problems is warranted.