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Articles 2821 - 2850 of 3037
Full-Text Articles in Taxation-Federal
Tax Aspects Of Jury Valuation Of Future Earnings, John J. Kennett
Tax Aspects Of Jury Valuation Of Future Earnings, John J. Kennett
Cleveland State Law Review
Whether or not a jury should be instructed, in a personal injury case, that its verdict is exempt from federal income taxation, has been much discussed recently. A most practical element in this problem is the difference between "gross pay" and "take-home pay" in computing the present value of future earnings, when estimating damages. The real question presented by the topic concerns impairment, or deprivation, of future earning capacity. Some of the early English cases which I shall mention considered earnings lost between the time of injury and the time of trial, in addition to the impairment of future earning …
Tax Considerations In Organizing A Corporation, Marvin D. Kelner
Tax Considerations In Organizing A Corporation, Marvin D. Kelner
Cleveland State Law Review
It is almost impossible, and certainly impractical, to prepare a definitive checklist of incorporation procedures, which will guarantee complete safeguard for all of the "watchdog sections" of the present Internal Revenue Code and further guarantee the lowest tax burden for the corporation and its stockholders. The most that any careful lawyer can do is to apply known and foreseeable procedures, which have been tried and tested in the courts, to any particular company he is engaged in incorporating.
Taxation - Federal Income Tax Deductibility Of Interest On Debentures Issues As A Dividend, Jules M. Perlberg
Taxation - Federal Income Tax Deductibility Of Interest On Debentures Issues As A Dividend, Jules M. Perlberg
Michigan Law Review
Taxpayer, a wholly-owned subsidiary corporation, had filed consolidated returns with its parent prior to 1934. When Congress abolished consolidated returns in that year, the subsidiary issued 6% debentures as a dividend to the parent company and subsequently deducted the interest paid on these bonds. The Commissioner claimed the interest payments were really dividends and were not deductible. The Tax Court upheld the Commissioner pointing out the tax-saving motive, absence of new investment, and parent-subsidiary relationship as factors indicating that no genuine debtor-creditor relationship existed. On appeal, held, reversed. The debentures involved were conventional in form and created a valid …
State And Federal Taxation: Tax Problems Of Formula Type Of Marital Deduction Bequest, Byron E. Bronston
State And Federal Taxation: Tax Problems Of Formula Type Of Marital Deduction Bequest, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Taxation - Federal Income Tax - Secret Withdrawals Of Corporate Receipts By Stockholders As Income In Absence Of Surplus, Kenneth H. Haynie S.Ed.
Taxation - Federal Income Tax - Secret Withdrawals Of Corporate Receipts By Stockholders As Income In Absence Of Surplus, Kenneth H. Haynie S.Ed.
Michigan Law Review
As sole stockholder of the Robbins Tire and Rubber Company, the defendant managed and controlled the affairs of the corporation. Over a period of years he intercepted the company's receipts from several of its large customers and diverted them to his own use. No entries of such receipts were made on the books of the company, nor was any tax paid on them. Defendant was convicted for attempted evasion of his personal income tax on these funds. On appeal, held, affirmed. Taxation is concerned with actual command over property: If does not matter whether defendant got the funds as …
Federal Income Taxation Of Subdivided Realty-The Impact Of Section 1237 On Capital Asset Characterization
Indiana Law Journal
No abstract provided.
Taxation - Liens -Priority Of A Subsequent Federal Tax Lien Over An Antecedent Inchoate Lien, John B. Huck S.Ed.
Taxation - Liens -Priority Of A Subsequent Federal Tax Lien Over An Antecedent Inchoate Lien, John B. Huck S.Ed.
Michigan Law Review
The purpose of this comment is to analyze the rationale, in terms of both statutory construction and policy, of the theory that only a choate garnishment lien is superior to a subsequent tax lien.
Taxation - Federal Income Tax - Damages For Injury To Business As Return Of Capital Or Income, Eric Bergsten S.Ed.
Taxation - Federal Income Tax - Damages For Injury To Business As Return Of Capital Or Income, Eric Bergsten S.Ed.
Michigan Law Review
The taxpayers, owners of two movie theatres, recovered $36,000 in a compromise settlement of a Clayton Act suit against the major distributors and exhibitors. The taxpayers claimed that the amount received was a return of capital. The Commissioner claimed the amount received represented the recovery of lost profits. Held, Commissioner upheld. The evidence presented did not warrant a finding that any part of the sum recovered represented a return of capital. Chalmers Cullins, 24 T.C. 322 (1955).
Taxations: Marital Deduction For Life Estates, Richard G. Birmingham
Taxations: Marital Deduction For Life Estates, Richard G. Birmingham
Buffalo Law Review
Estate of Edward F. Pipe v. Comm 'r, 23 T. C. No. 14 (Oct. 22, 1954).
Taxation-Federal Income Tax-Automobile Received As Prize In Sales Agency Drawing Not Income, Arthur M. Wisehart S.Ed.
Taxation-Federal Income Tax-Automobile Received As Prize In Sales Agency Drawing Not Income, Arthur M. Wisehart S.Ed.
Michigan Law Review
An automobile agency, as a means of publicizing its new models, advertised that it would give a new car to one of the persons visiting its showroom on a certain day. When plaintiff visited the showroom on the day specified, an employee of the agency took her name, wrote it on a slip of paper, and deposited it in a barrel. Plaintiff's name was drawn from the barrel and she received the automobile. Plaintiff did not include the value of the prize in computing her gross income for tax purposes, and a deficiency was assessed against her. Unsuccessful in her …
Taxation - Federal Income Tax - Deductibility Of Transportation Expenses Between Two Places Of Current Employment, George E. Ewing S.Ed.
Taxation - Federal Income Tax - Deductibility Of Transportation Expenses Between Two Places Of Current Employment, George E. Ewing S.Ed.
Michigan Law Review
Petitioner was employed as a high school principal by the city of Attleboro, Massachusetts, where he lived. He was also employed as an accounting instructor by Boston University, thirty-seven miles distant, two evenings a week for thirty-two weeks during the taxable year. He used his personal automobile to travel between the two cities and did not remain overnight in Boston. Neither employer expressly required him to incur any transportation expenses in connection with his teaching duties and there was no arrangement for reimbursement of transportation costs. The Tax Court affirmed the Commissioner's disallowance-- of a deduction for the automobile expenses …
Taxation - Federal Income Tax - Treatment Of Gains From Commodity Futures Transactions Of Manufacturing Consumer, Neil Flanagin S.Ed.
Taxation - Federal Income Tax - Treatment Of Gains From Commodity Futures Transactions Of Manufacturing Consumer, Neil Flanagin S.Ed.
Michigan Law Review
Taxpayer, a manufacturer of products made from corn, purchased and sold corn futures contracts as a part of its regular buying program in order to protect itself against a possible shortage of raw materials. Taxpayer contended that the gains realized on these transactions should receive capital asset treatment. The Tax Court and the court of appeals held that the gains constituted ordinary income. On appeal, held, affirmed. The transactions, though not true hedges, were entered into for business purposes and as an integral part of taxpayer's operations. Consequently, they should be treated the same as hedges, and the gains …
The Tax-Free Sale Of A Business: Reorganizations, Spin-Offs, And Other Feats Of Magic Under The 1954 Code, Robert O. Swados
The Tax-Free Sale Of A Business: Reorganizations, Spin-Offs, And Other Feats Of Magic Under The 1954 Code, Robert O. Swados
Buffalo Law Review
No abstract provided.
Taxable Status Of Business Tort Recoveries, Marvin I. Kelner
Taxable Status Of Business Tort Recoveries, Marvin I. Kelner
Cleveland State Law Review
More neglected perhaps than any other area of tax law that comes to the attention of the practicing lawyer is the taxability of damages. Damages, of course, represent the largest class of relief sought in the courts. This discussion will be limited to the taxable status of recoveries received from business torts, an area of much controversy today.
Instructions On Taxes In Personal Injury Suits, Lloyd J. Fingerhut
Instructions On Taxes In Personal Injury Suits, Lloyd J. Fingerhut
Cleveland State Law Review
The Internal Revenue Code enacted in 1954 has continued the 1939 Code provision of law that damages received, whether by suit or agreement, for personal injuries or sickness, are exempt from the Federal income taxation, by providing that such awards are specific exclusions from gross income. In light of this, many defense attorneys engaged in suits of such nature are asking the courts to instruct the jury of such provision, or in their closing arguments mentioning the same. The introduction of the provision in closing arguments has been the cause of many appeals and subsequent reversals due to prejudicial error.
Tax Problems In Probating Estates, Byron E. Bronston
Tax Problems In Probating Estates, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
State And Federal Taxation: Gifts To Or For Minors, Byron E. Bronston
State And Federal Taxation: Gifts To Or For Minors, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Taxation Of Gains From Sale Of Livestock, Unharvested Crops, Timber, Coal & In-Oil Payments, W. Lewis Roberts
Taxation Of Gains From Sale Of Livestock, Unharvested Crops, Timber, Coal & In-Oil Payments, W. Lewis Roberts
Kentucky Law Journal
No abstract provided.
Taxation--Tax Consequences Of Intra-Family Assignments, L. Fuhrman Martin
Taxation--Tax Consequences Of Intra-Family Assignments, L. Fuhrman Martin
Kentucky Law Journal
No abstract provided.
Taxation - Federal Income Tax - Purchase By Network Of Corporation Producing Entertainer's Radio Show As Compensation To Entertainer, Jerome K. Walsh, Jr.
Taxation - Federal Income Tax - Purchase By Network Of Corporation Producing Entertainer's Radio Show As Compensation To Entertainer, Jerome K. Walsh, Jr.
Michigan Law Review
Prior to 1947, Jack Benny produced a complete radio show for his sponsor, American Tobacco Company. In January 1947 Amusement Enterprises was incorporated with Benny taking 60 percent of the stock and the remainder going to three of his business associates. Amusement contracted with American to produce a complete radio show, exclusive of Benny's services, to be broadcast over the NBC network on Sunday evenings. Benny signed a separate contract with American as the star of the show. Under the American-Benny contract American could make no change in the time of the broadcast or the network facilities without Benny's approval. …
Taxation - Federal Income Tax - Stockholder's Contractual Duty To Creditors To Finance Corporation As A Business For Purposes Of Bad Debt Deduction, Norman A. Zilber S.Ed.
Taxation - Federal Income Tax - Stockholder's Contractual Duty To Creditors To Finance Corporation As A Business For Purposes Of Bad Debt Deduction, Norman A. Zilber S.Ed.
Michigan Law Review
In 1946 petitioner organized a wholly-owned corporation for the sole purpose of producing a single motion picture at the estimated cost of $175,000. He obtained loan commitments from two lending institutions for $170,000 in exchange for his agreement to increase the paid-in capital to $25,000 and to guarantee personally the financing of the completion of the picture should the budgeted funds prove inadequate. In addition, petitioner made further commitments to secure the institutions' loans. Eventually, $53,273.65 was advanced by petitioner to fulfill his obligations under the agreements. In 1948 the debt which the corporation owed him was deemed worthless and …
Book Reviews, Donald H. Wollett, Peter Ward, John E. Mcaniff, Arthur H. Sherry, Bertel M. Sparks, A. L. Eno Jr., Charles O. Galvin, Emerson G. Spies, Benjamin Carlin, Charles H. Miller, Erwin C. Surrency, Albert B. Jones, W. Friedmann, Alfred I. Maleson, Douglas H. Parker, Clarence F. Hyrne Jr., Elvin R. Latty
Book Reviews, Donald H. Wollett, Peter Ward, John E. Mcaniff, Arthur H. Sherry, Bertel M. Sparks, A. L. Eno Jr., Charles O. Galvin, Emerson G. Spies, Benjamin Carlin, Charles H. Miller, Erwin C. Surrency, Albert B. Jones, W. Friedmann, Alfred I. Maleson, Douglas H. Parker, Clarence F. Hyrne Jr., Elvin R. Latty
Journal of Legal Education
No abstract provided.
Taxation - Federal Income Tax - Renting Out A Single Home As A Trade Or Business For Purposes Of Capital Loss Carry-Over, Alice Austin S.Ed.
Taxation - Federal Income Tax - Renting Out A Single Home As A Trade Or Business For Purposes Of Capital Loss Carry-Over, Alice Austin S.Ed.
Michigan Law Review
Taxpayer, who was not in the real estate business and who was involved in only occasional real estate transactions, inherited a house which he rented out until he sold it at a loss. He treated the transaction as a capital loss, taking advantage of the capital loss carry-over provisions of the Internal Revenue Code. Deficiency assessments were levied against the taxpayer upon the theory that the loss sustained upon the sale of the house was an ordinary loss which could not be carried over to later years. Taxpayer paid the deficiency assessment and sued for a refund. The district court …
Taxation--Ordinary And Necessary Expense--Capital Loss Distinguished, C. M. C.
Taxation--Ordinary And Necessary Expense--Capital Loss Distinguished, C. M. C.
West Virginia Law Review
No abstract provided.
Taxation - Federal Income Tax - Punitive Damages And Recovered "Insider's Profits" Taxable As Income, Alice Austin S.Ed.
Taxation - Federal Income Tax - Punitive Damages And Recovered "Insider's Profits" Taxable As Income, Alice Austin S.Ed.
Michigan Law Review
In previous litigation one of the defendant taxpayers received punitive damages for fraud practiced upon it and both received treble damages for injuries to business caused by conduct in violation of the federal antitrust laws. The court of appeals affirmed the Tax Court's rulings that these receipts were not taxable as gross income. On certiorari to the Supreme Court, held, reversed. Money received as punitive awards is includible in gross income under section 22 (a), I.R.C. (1939). Commissioner v. Glenshaw Glass Co. and William Goldman Theatres, Inc., 348 U.S. 426, 75 S.Ct. 473 (1955).
Taxation--Liens--Priorities, C. W. G.
Constitutional Law - Federal Immunity From State Taxation - Validity Of State Sales Tax Upon Purchases And Sales By National Banks, Julius B. Poppinga
Constitutional Law - Federal Immunity From State Taxation - Validity Of State Sales Tax Upon Purchases And Sales By National Banks, Julius B. Poppinga
Michigan Law Review
The 1949 revision of the Michigan Sales Tax Act changed the federal exemption provision so as to permit taxation of sales to corporations acting as agents or instrumentalities of the federal government but not wholly owned by the United States. Accordingly, defendant department of revenue took the position that sales to plaintiff, a national banking institution organized under the National Banking Act, are taxable. In the course of its operations, plaintiff purchases office equipment and other tangible personal property from Michigan. retailers. It also sells food and services to employees through its cafeteria, and sells repossessed merchandise to other parties. …
Legislation - Application Of Merchantile License Tax To Lawyers, Edward H. Hoenicke
Legislation - Application Of Merchantile License Tax To Lawyers, Edward H. Hoenicke
Michigan Law Review
The Philadelphia City Council passed an ordinance entitled "An Ordinance--To provide for revenue by imposing a mercantile license tax on persons engaging in certain businesses including manufacturing, professions, occupations, trades, vocations, and commercial activities in the City of Philadelphia. . . ." Under this ordinance the city required lawyers to register, pay a registration fee, and pay a tax on a percentage of their gross volume of business; thereupon, "mercantile licenses" were issued to them. The city charter required each ordinance to deal with one subject only and to express that subject in the title. The application of the ordinance …
The Role Of Taxation In A Free Enterprise System, C. Lowell Harriss
The Role Of Taxation In A Free Enterprise System, C. Lowell Harriss
William & Mary Annual Tax Conference
No abstract provided.
The Influence Of The Courts On Tax Policy And Current Trends, Joel Barlow
The Influence Of The Courts On Tax Policy And Current Trends, Joel Barlow
William & Mary Annual Tax Conference
No abstract provided.