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Articles 841 - 870 of 873
Full-Text Articles in Taxation-State and Local
Taxation - Exemption Of Federal Instrumentality From State Gasoline Tax
Taxation - Exemption Of Federal Instrumentality From State Gasoline Tax
Michigan Law Review
An Alabama statute provided that "Every distributor, refiner, retail dealer or storer of gasoline . . . shall pay an excise tax . . . upon the selling, distributing, storing or withdrawing from storage in this State for any use, gasoline . . . ." The plaintiff, a private corporation, sold gasoline to the United States for use in performing governmental functions without reporting it for taxation. When the state demanded payment, the plaintiff brought this suit to restrain collection. Held (Justices Cardozo and Brandeis dissenting), the operation of the statute violates the constitutional principle safeguarding the federal government against …
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
California Adopts Use Tax To Protect Local Trade, Roger J. Traynor
California Adopts Use Tax To Protect Local Trade, Roger J. Traynor
Taxation & Traynor
No abstract provided.
Indiana's Intangible Tax Law, Charles Z. Bond
Indiana's Intangible Tax Law, Charles Z. Bond
Indiana Law Journal
No abstract provided.
Taxation-State Taxes Upon Federal Instrumentalities-Who May Raise Question Of Unconstitutionality
Taxation-State Taxes Upon Federal Instrumentalities-Who May Raise Question Of Unconstitutionality
Michigan Law Review
In connection with the performance of a contract with the federal government, the plaintiff corporation was required to pay a state sales tax on lumber, cement, steel and other materials used in the construction work. An action was brought to enjoin the collection of the tax and to have it declared unconstitutional as impeding and hampering the federal government in the performance of its governmental functions, and as depriving the plaintiff of its property without due process of law. Held, the plaintiff is not a proper party to raise the question of the constitutionality of the tax: first, because …
Taxation-Tax On Rolling Stock-Situs Of Personal Property Employed In Interstate Commerce
Taxation-Tax On Rolling Stock-Situs Of Personal Property Employed In Interstate Commerce
Michigan Law Review
An Illinois corporation owned a fleet of tank cars which were used to carry oil from the corporation's Oklahoma refinery to other States. The State of Oklahoma sought to impose a tax upon the entire fleet, although the cars were outside of Oklahoma at least twenty days each month. Held, Oklahoma had only the jurisdiction to tax the average number of tank cars habitually employed within the State. Johnson Oil Refining Co. v. Oklahoma, 290 U.S. 158, 54 Sup. Ct. 152 (1933).
The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown
Indiana Law Journal
No abstract provided.
Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling
Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling
Taxation & Traynor
No abstract provided.
The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell
The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell
Indiana Law Journal
No abstract provided.
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
Michigan Law Review
This article, dealing with problems arising under the Michigan Tax Limitation Amendment, should be of general interest. The movement to reduce taxes on property is nation-wide, as Mr. Stason says. One form which the movement has taken has been to limit, by constitutional provision, the amount of tax which may be levied on property. Seventeen States already have such limitations and others may be expected to give consideration to like measures
Fundamental Economic And Legal Difficulties With Taxation And Some Suggested Remedies, Charles G. Haglund
Fundamental Economic And Legal Difficulties With Taxation And Some Suggested Remedies, Charles G. Haglund
Kentucky Law Journal
No abstract provided.
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
Indiana Law Journal
No abstract provided.
Chain Store Taxation, Hugh E. Willis
History Of The Inheritance Tax Law Of Indiana And Resume Of Important Provisions Contained In The 1931 Statute, Clarence B. Ullum
History Of The Inheritance Tax Law Of Indiana And Resume Of Important Provisions Contained In The 1931 Statute, Clarence B. Ullum
Indiana Law Journal
No abstract provided.
The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown
The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown
Indiana Law Journal
No abstract provided.
Taxation-Situs Of Documents For Stamp Tax
Taxation-Situs Of Documents For Stamp Tax
Michigan Law Review
A South Carolina corporation had established credit with certain banks domiciled in other states, and, whenever a loan was desired, had executed a note payable to and at the out-of- state bank. The notes were mailed to the bank subject to withdrawal and revocation by the corporation, until actually received and accepted by the bank. When paid the notes were cancelled and returned to the corporation. A state tax collector ascertained that no stamp tax had been paid on these notes as required in South Carolina Acts of 1928, c. 574, sec. 1, and threatened to levy on the property …
Taxation-Excise Measured By Income From Copyrights
Taxation-Excise Measured By Income From Copyrights
Michigan Law Review
Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and others from collecting under a New York statute a tax levied "for the privilege of exercising its franchise in this state in a corporate or organized capacity," and measured by "income from any source," which had been interpreted to include income derived from copyrights, on the ground that the statute, as applied, infringed the federal Constitution. Held, three judges dissenting, that the tax was an excise tax levied for the privilege of doing business in a corporate capacity and that a constitutionally permissible …
Corporations-Subsidiary's Evasion Of Income Tax Law By Contract With Parent Company-Income Attributable To Business Transacted Within The State
Michigan Law Review
The Palmolive company sought to reduce to a minimum the amount of its income taxable in Wisconsin. Three companies were formed which, for convenience' sake, will be designated as: parent company, a Delaware corporation; plaintiff company, a Delaware corporation; and Wisconsin company, a Wisconsin corporation. The parent company acquired all the capital stock of the Wisconsin company, and then acquired all its assets outside the state of Wisconsin, surrendering therefor part of the stock of the Wisconsin company so acquired. The balance of the capital stock of the Wisconsin company the parent company transferred to plaintiff company in exchange for …
The Taxation Of Indian Property, Robert C. Brown
The Taxation Of Indian Property, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Indiana Tax Survey Committee It's Purpose And Program, J. Clyde Hoffman
The Indiana Tax Survey Committee It's Purpose And Program, J. Clyde Hoffman
Indiana Law Journal
No abstract provided.
Jurisdiction Of The States To Tax - Recent Developments, Fowler Vincent Harper
Jurisdiction Of The States To Tax - Recent Developments, Fowler Vincent Harper
Indiana Law Journal
No abstract provided.
When The Importer Is A State University, May The Government Collect A Duty?, Sweinbjorn Johnson
When The Importer Is A State University, May The Government Collect A Duty?, Sweinbjorn Johnson
Michigan Law Review
The Tariff Act of 1922 has raised a question which may turn out to be one of great importance as well as one of unusual interest. It appears that in previous acts exemptions were granted, more or less general, in favor of schools, libraries and educational institutions with the result that on imports for their use no duties were levied or collected. In the law of 1922, however, no such exemptions appear, and the customs officers throughout the country have required state universities to pay a duty when the title passed abroad and the articles imported by them were intended …
The National Bank Taxation In California, Roger J. Traynor
The National Bank Taxation In California, Roger J. Traynor
Taxation & Traynor
No abstract provided.
Taxation-May A Stats Levy A Tax On Acts Done Outside The State?
Taxation-May A Stats Levy A Tax On Acts Done Outside The State?
Michigan Law Review
Beginning with the great case of Union Transit Co. v. Kentucky, the Supreme Court has steadily advanced the principle that a state lacks power to tax property located out of the state. But the law, as to taxation of acts done out of the state, has not been so well worked out. It is believed that a recent decision of the court is of importance in this field. But first, a very brief review will be made of the more important cases marking steps in the working out of the problem.
"Contemplation Of Death" In Inheritance Taxation, Henry Oliver Evans
"Contemplation Of Death" In Inheritance Taxation, Henry Oliver Evans
Michigan Law Review
A tax upon gifts said to be made "in contemplation of death" as inheritances made its first appearance in our jurisprudence in the New York statute of 1892. Since that time this tax in some form has been laid by all of the states except Alabama, Florida, Georgia, Texas and Vermont. The Revenue Act of 1916 added this tax to the burdens, already heavy, of federal taxation.
Taxation-Inheritance Tax-Power Of Appointment
Taxation-Inheritance Tax-Power Of Appointment
Michigan Law Review
An inheritance tax in general is a tax on the exercise of a right. It is in the nature of an excise tax. Knowlton v. Moore, 178 U. S. 41. In recent years many states, as well as the federal government, have extended their taxing activities in this field. 4 COOLY, TAXATION, 4th ed. p. 3439. New York passed a statute in 1892 taxing the exercise of a power of appointment. The statute declared that whenever any person exercises a power of appointment, such appointment when made shall be deemed a transfer taxable as though the property belonged absolutely …
Inheritance Taxatlon
Michigan Law Review
The recent decision of the Supreme Court of the United States in Frick v. Pennsylvania, (June 1925) Adv. Ops. 122, 123, 124, 125, is of vital importance in the field of inheritance taxation. The facts as far as material to the present discussion are these: one Henry C. Frick, domiciled in Pennsylvania, died testate in 1919 leaving a large estate, consisting, among other things, of certain tangible personalty permanently located in New York and other tangible personalty located in Massachusetts and stock in various corporations chartered by states other than Pennsylvania. This property was all included in the clear …
The Equitable Conversion Fiction As A Basis For Inheritance Taxation
The Equitable Conversion Fiction As A Basis For Inheritance Taxation
Michigan Law Review
No one would dispute the jurisdiction of the state where land is situated to impose an inheritance tax upon its transfer at the death of the owner. Callahan v. Woodbridge, 171 Mass. 595, 51 N. E. 176; Matter of Majot, 199 N. Y. 29, 92 N. E. 402, Chamberlain's Estate, 257 Pa. 113,101 Atl. 314. Equally clear is the converse proposition: that no other state except the state where the land lies can impose such a tax. Succession of Westfeldt, 122 La. 836, 48 So. 281; In re Rust's Estate, 213 Mich. 138, 182 N. W. …
Tax Exemptions Of American Church Property, Carl Zollmann
Tax Exemptions Of American Church Property, Carl Zollmann
Michigan Law Review
The exemption from taxation of public property in the various states of the Union rests on reason and presents no difficulty. If a state were to tax its own property or the property of the counties, cities, towns and villages created by it, the burden of the ultimate taxpayer would not be lightened in the least. Since such property is not only acquired but also maintained at public expense the money necessary for this purpose must in any case be ultimately paid by the owners of private property. An attempt to tax public property would only make the bookkeeping of …
Remedies Of Illegal Taxation, Thomas M. Cooley
Remedies Of Illegal Taxation, Thomas M. Cooley
Articles
Taxation is to a nation what the circulation of the blood is to he individual; absolutely essential to life. In ordinary times it is the chief burden which government imposes upon the people, and is likely, therefore, to be the greatest source of discontent. This renders it of the utmost importance that taxation should as nearly as possible be just, and also that it should appear to those who pay it to be just. Absolute justice, however, is unattainable.