Taxation-State and Local Commons^™

Fuel Efficiency: The Disconnect Between Environmental Policy And Tax Policy, John J. Marciano

ExpressO

The recent high gas prices in America have intensified the debate over oil and gas efficiency, use, and reserves. As the national average for a gallon tops $2.10, Congress and the President strive to find a common position to foster energy independence, protect the environment, and bolster the struggling economy.

President Bush’s energy policy and recent Senate and House bills have not contemplated their effects on the environmental state of our nation or its impact on the internal revenue code. In this time of uncertainty, energy independence and measured use of resources may be at odds, but must we stray …

The 2003 Revised Uniform Estate Tax Apportionment Act, Douglas A. Kahn

Articles

Editors' Synopsis: This Article describes the significant sections of the 2003 Uniform Estate Tax Apportionment Act (the "2003 Uniform Act'). The Article explains the purpose and operation of the 2003 Uniform Act's various sections and notes some of the differences between the 2003 Uniform Act and its prior version.

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.

Family Law, Elizabeth P. Coughter, Ronald R. Tweel

University of Richmond Law Review

No abstract provided.

Education: Reform Educational Financing Inequities Today V. Cuomo

Touro Law Review

No abstract provided.

An Economic And Political Look At Federalism In Taxation, Daniel Shaviro

Michigan Law Review

Part I of this article examines the reasons for preferring locationally neutral taxes and explains the basic tension between locational neutrality and state and local autonomy in taxation. Part II examines the federal judicial check on state and local taxation, which often relies on a principle barring discrimination against outsiders or interstate commerce. Part III explores the need for a broad federal judicial check by examining state and local governments' reasons for imposing (or avoiding) locationally distortive taxes, the countervailing benefits of allowing such governments broad autonomy in taxation, and Congress' willingness to strike down locationally distortive taxes under its …

New York's Real Property Tax Law: The More Changes That Are Made, The More Things Stay The Same, Ira M. Sockowitz

Touro Law Review

No abstract provided.

The Industry Perspective: The Pros And Cons Of Mineral Development In Indian Country, William A. White

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

17 pages.

Mineral Leasing In Indian Country, Reid Peyton Chambers

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

9 pages.

Contains footnotes.

Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

Conference organizers and/or faculty included University of Colorado School of Law professors David H. Getches, Charles F. Wilkinson, Lawrence J. MacDonnell and Richard B. Collins.

Indian reservations constitute about 2.5% of all land in the country and 5% of all land in the American West. During the last two decades, Indian natural resources issues have moved to the forefront as tribal governments have dramatically expanded their regulatory programs, judicial systems. and resource development activities. This major symposium will address current developments and assess likely future directions in the areas of tribal, federal, and state regulation; tribal-state intergovernmental agreements; financing; mineral …

The Governmental Context For Development In Indian Country: Modern Tribal Institutions And The Bureau Of Indian Affairs, Susan M. Williams

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

26 pages.

Taxation, Wendel B. Turner

West Virginia Law Review

No abstract provided.

Taxation, Charles D. Dunbar

West Virginia Law Review

No abstract provided.

Survey Of Developments In West Virginia Law: 1980

West Virginia Law Review

No abstract provided.

Recent Developments

American Indian Law Review

No abstract provided.

Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright

Michigan Law Review

Title examiners, and more particularly their clients, have long suffered from a controversy-limited almost exclusively to Michigan- involving the methods by which the United States Treasury Department could perfect general federal tax liens. The December 1952 issue of the Michigan Law Review carried an article by the present writer pointing up the irreconcilable difference which has existed for a quarter of a century between the type of record notice which the Treasury was willing to provide prospective bona fide purchasers et al., and the quite different and more demanding type which the Michigan Legislature insisted upon if the local offices …

Taxation

Indiana Law Journal

Indiana Legislation, 1947

Book Reviews

Michigan Law Review

A collection of book reviews by multiple authors.