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Articles 7261 - 7290 of 7502

Full-Text Articles in Tax Law

Indiana Gross Income Tax Act-Interstate Commerce Dec 1937

Indiana Gross Income Tax Act-Interstate Commerce

Indiana Law Journal

No abstract provided.

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Taxation - Validity Of Retroactive Inheritance Tax On Contingent Trust Remainders, Francis T. Goheen Nov 1937

Taxation - Validity Of Retroactive Inheritance Tax On Contingent Trust Remainders, Francis T. Goheen

Michigan Law Review

In 1877 the settlor created an irrevocable trust with reservation of the income for life. Under the terms of the trust deed, on the death of the settlor, the income was to be paid for twenty years after the settlor's death "to and among such of" settlor's children as may be living at the time of the payment. The living issue of deceased's children were to take by right of representation. On the death of the settlor in 1931 the state of Massachusetts by statute enacted in 1907 taxed the remainder as property passing by deed "intending to take effect …

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Public Utilities - Constitutionality Of Statute Imposing Regulatory Costs Upon Utilities, Charles W. Allen Nov 1937

Public Utilities - Constitutionality Of Statute Imposing Regulatory Costs Upon Utilities, Charles W. Allen

Michigan Law Review

A state statute imposed an annual fee of one-tenth of one per cent of gross operating revenues upon public utilities. The fees were placed in a state revolving fund used to defray the expenses of administration of the public service law. Plaintiff railroad paid the fees under protest and brought an action to recover that amount, claiming that the act was unconstitutional. The trial court held that the act was unconstitutional on its face. The state supreme court revised this decision, holding that act valid and placing the burden of proof on the plaintiff to show that it had become …

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Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown Oct 1937

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Indiana Law Journal

No abstract provided.

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Taxation-Jurisdiction To Tax-Business Situs-Taxatino Of State Bank Shares Oct 1937

Taxation-Jurisdiction To Tax-Business Situs-Taxatino Of State Bank Shares

Indiana Law Journal

Recent Case Notes

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Taxation Of State Agencies And Instrumentalities Jun 1937

Taxation Of State Agencies And Instrumentalities

Indiana Law Journal

No abstract provided.

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Assessment Of Real Property For Taxation, Kenneth K. Luce Jun 1937

Assessment Of Real Property For Taxation, Kenneth K. Luce

Michigan Law Review

A taxpayer's suit to have the assessment on his real property lowered raises some of the oldest and most troublesome problems in the law of taxation. Invariably both the taxpayer and the government are in position to present convincing evidence and forceful argument regarding the fairness of the assessment. Moreover, to the lawyer the problems of appellate review involved in the taxpayer's suit are exceedingly complex. Except in the case of the public utility, the administrative process usually begins with the fixing of the assessment by the local assessing official. From his decision the taxpayer may in most jurisdictions appeal …

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Constitutional Law - Validity Of A Compensating Use Tax - Commerce Clause, William J. Isaacson Jun 1937

Constitutional Law - Validity Of A Compensating Use Tax - Commerce Clause, William J. Isaacson

Michigan Law Review

Plaintiffs, appellees in this court, while engaged in the construction of a federal dam, brought into the state machinery purchased at retail in other states. The Washington Tax Commission demanded payment of a use tax on the machinery so purchased as required by the 1935 tax statutes. The plaintiffs refused to comply with the commission's order and received an in junction in the federal district court. The Washington legislature, under the heading "Compensating Tax," levied a two per cent excise on the use of all personal property purchased at retail after the effective date, the tax to be measured by …

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Taxation - Exemption Of Veterans' Benefits, Jacob L. Keidan Jun 1937

Taxation - Exemption Of Veterans' Benefits, Jacob L. Keidan

Michigan Law Review

In a statutory proceeding, the guardian of an incompetent World War veteran sought to recover taxes assessed upon bank deposits which consisted of the proceeds of federal war benefits checks. The Supreme Court of North Carolina denied these funds the protection of the exemption created by Congress on the ground that they were analogous to investments, rather than to moneys in the hands of the guardian. The United States Supreme Court adopted the latter analogy and reversed the decision. Lawrence v. Shaw, (U. S. 1937) 57 S. Ct. 443.

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Taxation - Exemption Of Federal Instrumentality -Property Of A Governmental Agency Used For Non-Governmental Purpose, Virginia M. Renz May 1937

Taxation - Exemption Of Federal Instrumentality -Property Of A Governmental Agency Used For Non-Governmental Purpose, Virginia M. Renz

Michigan Law Review

Oklahoma attempted to tax property used by the lessee of restricted Indian land in producing oil and gas. It was argued that the property was not taxable because the lessee was a federal instrumentality, and Congress had not consented to its taxation. Held, property is not exempt from a non-discriminatory ad valorem state tax merely because it is the property of a federal instrumentality. There should be no exemption unless the taxation imposes a direct burden upon the exertion of a federal governmental power. Taber v. Indian Territory Illuminating Oil Co., (U. S. 1937) 57 S. Ct. 334.

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Taxation - Income From Sale Of Goods Within The United States, Michigan Law Review May 1937

Taxation - Income From Sale Of Goods Within The United States, Michigan Law Review

Michigan Law Review

The commissioner of internal revenue assessed income and profits taxes against a Mexican corporation for its sales of oil to domestic buyers under the provisions of section 2 33 (b) of the Revenue Acts of 1918 and 1921. The statutes taxed income from the "sale" of personal property "within the United States." The commissioner contended that the essential character of the transaction-the contract of sale-is the decisive factor in determining the place of sale for this purpose. Since the contracts were made here and called for payment at the offices of the seller's agents in this country, the sales occurred …

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Power Of A State To Tax Intangibles Of A Foreign Corporation, H. A. W. Apr 1937

Power Of A State To Tax Intangibles Of A Foreign Corporation, H. A. W.

West Virginia Law Review

No abstract provided.

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Taxation - Exemption Of State Instrumentality From Federal Tax, Francis T. Goheen Apr 1937

Taxation - Exemption Of State Instrumentality From Federal Tax, Francis T. Goheen

Michigan Law Review

A federal statute provided that "Upon all tobacco and snuff manufactured or imported into the United States, and hereafter sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid . . . a tax of 18 cents per pound, to be paid by the manufacturer or importer thereof." The company received an order to deliver a quantity of tobacco to a hospital owned by the State of Massachusetts; the company complied by shipping tobacco which had been previously stamped in accordance with the regulations under the above statute. The state paid …

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Taxation -Federal Estate Tax-Interpretation Of Loss From "Other Casualty", Virginia M. Renz Apr 1937

Taxation -Federal Estate Tax-Interpretation Of Loss From "Other Casualty", Virginia M. Renz

Michigan Law Review

The Federal Revenue Act provides that losses incurred during settlement of an estate should be deducted when they arise from "fires, storms, shipwreck, or other casualty." Losses to the estate of the testator of the petitioner were caused by Great Britain's going off the gold standard. The petitioners contend this was a casualty within the meaning of the Revenue Act. Held, the language is to be construed according to the rule of ejusdem generis. This casualty is not of the same general kind or class as those specifically mentioned and therefore not within the act. Lyman v. Commissioner of …

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Taxation - Situs Of Intangibles - Business Situs, Michigan Law Review Apr 1937

Taxation - Situs Of Intangibles - Business Situs, Michigan Law Review

Michigan Law Review

A manufacturing corporation incorporated in Delaware and maintained a nominal office there, but had branch offices and factories in several states. Its principal office was in West Virginia. All contracts made by the branch offices were subject to approval by the home office and withdrawals from the bank deposits in the several states were under the control of the home office. A West Virginia statute placed an ad valorem property tax on corporations whose bank deposits and accounts receivable were "liable to taxation." The state court applied the statute to the bank deposits in banks outside the state and to …

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Taxation - Special Assessments For Street Lighting, Herbert J. Bloom Mar 1937

Taxation - Special Assessments For Street Lighting, Herbert J. Bloom

Michigan Law Review

The city of Los Angeles, under the authority of the "Public Works and Utility Act" of California, passed two ordinances levying special assessments for street lighting purposes upon abutting property specially benefited according to the front foot rule. The validity of the ordinance ordering the necessary lighting posts and appliances, which were installed before the present proceeding was brought, was conceded. The other ordinance provided for the furnishing of electric current to light the public streets for a period of fourteen months. This was contested by the plaintiff, who owned three lots subject to the assessment, on the ground that …

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Criminal Law--Embezzlement--Prosecution Of Retailer For Failure To Turn Over Sales Tax, F. L. W. Feb 1937

Criminal Law--Embezzlement--Prosecution Of Retailer For Failure To Turn Over Sales Tax, F. L. W.

West Virginia Law Review

No abstract provided.

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Stock Dividends As Taxable Income Feb 1937

Stock Dividends As Taxable Income

Indiana Law Journal

No abstract provided.

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Taxation - Income Taxation Of Stock Dividends, Donald H. Larmee Feb 1937

Taxation - Income Taxation Of Stock Dividends, Donald H. Larmee

Michigan Law Review

The petitioner purchased cumulative non-voting preferred stock in a corporation. In subsequent years the company elected to pay, and the petitioner received, dividends in common voting stock. Later the company redeemed its preferred stock. In computing the profit made by the petitioner at the time of redemption, the commissioner allocated to the common stock a proportionate share of the original cost of the preferred stock. He thereupon taxed as income the difference between the redemption figure and the allocated portion of the cost. The stockholder protested, claiming that the stock dividends should be treated as income in the years in …

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Municipal Corporations - Constitutional Limitation On Indebtedness - Delinquent Taxes As Deductible Asset, Emma Rae Mann Feb 1937

Municipal Corporations - Constitutional Limitation On Indebtedness - Delinquent Taxes As Deductible Asset, Emma Rae Mann

Michigan Law Review

Plaintiff taxpayer sued to enjoin defendant city from borrowing $500,000 for general public improvements, alleging that if, the city so obligated itself it would be indebted beyond the limit fixed by the constitution at two per cent of the assessed valuation of taxable property. Defendant showed that such limit would not be exceeded if two-thirds of the outstanding delinquent taxes were regarded as deductible. The court denied the injunction and held that since collection of at least two-thirds of such outstanding delinquent taxes was certain this item was properly deductible. Ward v. Pittsburgh, 321 Pa. 414, 184 A. 240 …

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Taxation-Validity Of Tax On Income Of Superintendent Of School Cafeteria System -Sovereign Immunity, Elbridge D. Phelps Jan 1937

Taxation-Validity Of Tax On Income Of Superintendent Of School Cafeteria System -Sovereign Immunity, Elbridge D. Phelps

Michigan Law Review

Petitioners, husband and wife, residents of Texas, made returns of community income for the year 1932, listing as exempt the salary of the wife who was superintendent of a non-profit cafeteria system operated by the Ft. Worth public schools for the exclusive patronage and benefit of teachers and students. The Commissioner of Internal Revenue refused the exemption and levied a deficiency tax of $105. On appeal from an affirmance of the commissioner's decision by the Board of Tax Appeals, held, reversed on the ground that the operation of the cafeteria system was a proper exercise of a governmental function …

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Taxation-Proceeding Before United States Board Of Tax Appeals -Validity Of Subpoena Duces Tecum - Unreasonable Search And Seizure, Royal E. Thompson Jan 1937

Taxation-Proceeding Before United States Board Of Tax Appeals -Validity Of Subpoena Duces Tecum - Unreasonable Search And Seizure, Royal E. Thompson

Michigan Law Review

In a proceeding for judicial process to compel defendant to obey a subpoena duces tecum issued by the United States Board of Tax Appeals, defendant asserted that the documents called for were irrelevant to the issue involved, and that the subpoena was a violation of the Fourth Amendment to the Federal Constitution. Held, a witness is not entitled to resist a subpoena for mere incompetency or irrelevancy. To question admissibility, the papers must be so manifestly irrelevant as to make it plain that it is a mere "fishing expedition." One paragraph of the subpoena was declared invalid, as lacking …

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Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown Jan 1937

Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

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The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown Jan 1937

The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

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One Result Of The Dollar And One-Half Tax Law, Harry T. Ice, Mayburn F. Landgraf Dec 1936

One Result Of The Dollar And One-Half Tax Law, Harry T. Ice, Mayburn F. Landgraf

Indiana Law Journal

No abstract provided.

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Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert C. Brown Dec 1936

Domicile Versus Situs As The Basis Of Tax Jurisdiction, Robert C. Brown

Indiana Law Journal

Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the National Tax Conference, Indianapolis, Indiana, October, 1936.

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Taxation - Constitutionality Of Statute Permitting Rebate On Payment Of Delinquent Taxes Nov 1936

Taxation - Constitutionality Of Statute Permitting Rebate On Payment Of Delinquent Taxes

Michigan Law Review

Defendant county demurred to plaintiff's claim for taxes paid under protest, arguing that ,the statute upon which plaintiff relied, one giving taxpayers the right to pay off delinquent taxes without interest and with a five per cent reduction in principal, was unconstitutional. The demurrer was overruled and defendant appealed. Held, that while the court feels that the law is entirely valid, the county is not entitled to raise an objection to it. Vance Lumber Co. v. King County, 184 Wash. 402, 51 P. (2d) 623 (1935).

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Taxation - Exemptions - Municipally-Owned Property Nov 1936

Taxation - Exemptions - Municipally-Owned Property

Michigan Law Review

In settlement for collateral notes given to secure its deposits in a bank which became insolvent, a municipality had conveyed to it an office building, located in a county other than the one in which said municipality was situated. The city thereafter rented the offices to tenants operating private businesses. The county in which the building was located subjected it to an ad valorem tax. Contesting the right to its collection, the city failed to pay the assessed taxes, for a period of four years. Held, the property, although municipally-owned, not being held or used for any governmental or …

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Revenue Financing Of Public Enterprises, E. H. Foley Jr. Nov 1936

Revenue Financing Of Public Enterprises, E. H. Foley Jr.

Michigan Law Review

Courts have been slow to take judicial notice of the growing needs of local communities. Legislatures have restrained municipal corporations from engaging in business enterprises upon the assumption that the object was mere hope of gain, that the investment of municipal funds in such enterprises was simply a speculation, or that the effect was to divert municipal corporations from their legitimate ends and to poach upon the preserves of private enterprise. Novel municipal undertakings have been feared as an entering wedge of state socialism or governmental paternalism. Even when the instrumentality of private adventure was disposed to leave a need …

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Municipal Corporations - Effect Upon Collection Of Tort Judgments Of Constitutional And Statutory Limitations On Indebtedness And Taxing Powers, Michigan Law Review Nov 1936

Municipal Corporations - Effect Upon Collection Of Tort Judgments Of Constitutional And Statutory Limitations On Indebtedness And Taxing Powers, Michigan Law Review

Michigan Law Review

In an effort to protect the taxpayer from the extravagance of municipal officials, two types of restrictions, in the main, have been imposed: those limiting the power to contract debts, and those restricting the power to levy taxes. Frequently in an effort to recover and collect a judgment against the city, one or the other of these restrictions is met. Courts seem to hold unanimously that debt limitations apply to the city's obligations in contract and not in tort, but they are divided as to the effect of tax limitations upon collection of a tort judgment. As an example of …

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