Taxation-State and Local Commons^™

Framing Middle-Class Insecurity: Tax And The Ideology Of Unequal Economic Growth, Martha T. Mccluskey

Journal Articles

Prevailing tax discourse rationalizes growing economic inequality. Using the example of state and local economic development “subsidy wars,” this article explores how conventional tax ideas present unequal sacrifice and risk as a public responsibility, driven by economic fact rather than unjust politics.

Over the last several decades, one contributing cause of inequality has been the escalating tax and spending incentives offered by local governments to attract private business investment. This competition operates to favor wealthy corporations over small businesses, without producing broad or lasting economic gains to communities, and it erodes resources for public education, infrastructure, social services, health care, …

Point & Counterpoint: Should The Home Mortgage Interest Deduction Be Reduced?, Deborah Geier, Stuart G. Lazar

Other Scholarship

Included among President Bush’s Advisory Panel on Federal Tax Reform’s recommendations were three proposals related to the current home mortgage interest deduction. Instead of a deduction, the panel recommended a flat 15% credit. Instead of the current $1,100,000 mortgage caps, the panel recommended a mortgage cap based on the median regional price of housing. Finally, the panel recommended limiting the deduction to interest paid on only one home and eliminating the deduction for interest on home equity indebtedness.

The Panel Report praises the Tax Reform Act of 1986, albeit with a caveat: “While the 1986 Act was a historic event, …

Cars, Charity, Oprah, Depreciation And The Interest-Free Loan: Recent Developments Of Relevance In The Motor City, Stuart G. Lazar

Other Scholarship

No abstract provided.

The Taxation Of Restricted-Use Property: A Theoretical Framework, Jerry A. Menikoff

Buffalo Law Review

No abstract provided.

Residential Property Assessments In The City Of Buffalo: A Study Of The Use Of Administrative Discretion, George M. Hezel

Buffalo Law Review

No abstract provided.

Inequality In Real Property Tax Review, Adolph Koeppel

Buffalo Law Review

No abstract provided.

Taxation—Tax Exemption Allowed For Portion Of Hospital Premises Supplied To Hospital Personnel, Thomas M. Agate

Buffalo Law Review

Saint Lukes Hosp. v. Boyland, 12 N.Y.2d 135, 187 N.E.2d 769, 237 N.Y.S.2d 308 (1962).

Taxation—Statute Assessing Trailers To Owners Of Real Property Upheld, Philip C. Burke

Buffalo Law Review

Andrews v. State, Andrews v. State, 9 N.Y.2d 606, 217 N.Y.S.2d 9 (1961); In re Clearview Expressway, City of New York, 9 N.Y.2d 439, 214 N.Y.S.2d 438(1961); Selig v. State, 10 N.Y.2d 34, 217 N.Y.S.2d 33 (1961).

Taxation—Tax Increase On Harness Tracks Upheld, Miles A. Lance

Buffalo Law Review

People (ex rel. Watchtower Bible and Tract Society) v. Haring, 8 N.Y.2d 350, 207 N.Y.S.2d 673 (1960).

Amortization Of Nonconforming Uses, Sanford Rosenblum

Buffalo Law Review

Town of Somers v. Camarco, 24 Misc. 2d 673, 205 N.Y.S.2d 724 (1960).

Taxation—When Construction Is Commenced Under New York City Administrative Code, Buffalo Law Review

Buffalo Law Review

Sutton-53rd Corp. v. Tax Commissioner of City of New York., 7 N.Y-2d 416, 198 N.Y.S.2d 298 (1960).

Taxation—Voluntary Purchase Price Held Indicative For Determining Real Estate Tax Assessment, Buffalo Law Review

Buffalo Law Review

860 5th Avenue Corp. v. Tax Commission of City of New York, 8 N.Y.2d 29, 200 N.Y.S.2d 817 (1960).

Taxation—Communist Party Not An Employer Under Unemployment Insurance Law, Buffalo Law Review

Buffalo Law Review

In re Albertson's Claim, 8 N.Y.2d 77, 202 N.YS.2d 5 (1960).

Taxation—Tax Exemption For Charitable Organizations Performing Functions Through Independent Contractors, Buffalo Law Review

Buffalo Law Review

Pace College v. Boyland, 4 N.Y.2d 528, 176 N.Y.S.2d 356 (1958).

Taxation—Allocation Of Income Of Unincorporated Businesses Operating Both Within And Without The State, Buffalo Law Review

Buffalo Law Review

Young v. Bragalini, 3 N.Y.2d 602, 170 N.Y.S.2d 805 (1958).

Taxation—Taxation Of Real Property Leased By The United States To Individuals, Buffalo Law Review

Buffalo Law Review

Fort Hamilton Manor v. Boyland, 4 N.Y.2d 192, 173 N.Y.S.2d 560 (1958).

Valuation Of Public Utility Property For Tax Purposes: The New York Special Franchise Tax, Walter J. Barrett

Buffalo Law Review

No abstract provided.

Current Views On The Taxation Of Stock Options, Edwin P. Yaeger

Buffalo Law Review

No abstract provided.

Taxation—Recovery Of Taxes Paid Under Mistake Of Law, Richard O. Robinson

Buffalo Law Review

Mercury Machine Import. Corp. v. City of New York, 3 N.Y.2d 418, 165 N.Y.S.2d 517 (1957).

Taxation—City Sales Tax On Alcoholic Beverages, Richard Vogt

Buffalo Law Review

Hoffman v. City of Syracuse, 2 N.Y.2d 484, 161 N.Y.S.2d 111 (1957).

Taxation—City Sales Tax—Liability Of Vendor, John H. Stenger

Buffalo Law Review

W. T. Grant Company v. Joseph, 2 N.Y.2d 196, 159 N.Y.S.2d 150 (1957).

Taxation—Leasehold Interest: Personal Property, Not Subject To Taxation, William Gardner

Buffalo Law Review

Grumman Aircraft Corporation v. Board of Assessors, 2 N.Y.2d 500, 161 N.Y.S2d 393 (1957).

Taxation—State Income Tax—Exemption For Nondomiciliaries, Marvin Kantor

Buffalo Law Review

First Trust & Deposit Co. v. Goodrich, 3 N.Y.2d 410, 165 N.Y.S.2d 510 (1957).

Taxation—Claim For Refund Of General Business Tax, Thomas T. Basil

Buffalo Law Review

New Yorker Magazine v. Gerosa, 3 N.Y.2d 362, 165 N.Y.S.2d 469 (1957).

Taxation—Foreclosure Of In Rem Tax Lien, Robert Lane

Buffalo Law Review

Town of Somers v. Covey, 2 N.Y.2d 250, 140 N.E.2d 277 (1957).

Taxation—City Use Tax—Not Applicable To Interstate Carrier, Thomas T. Basil

Buffalo Law Review

Metropolitan Convoy Corporation v. City of New York, 2 N.Y.2d 384, 161 N.Y.S.2d 31 (1957).

In Rem Tax Foreclosure—Notice, Robert J. Lane

Buffalo Law Review

Covey v. Town of Sommers, 351 U. S. 141 (1956).

Taxation—Validity Of Tax Deeds, Robert Rosinski

Buffalo Law Review

Werking v. Amity Estates Inc., 2 N. Y. 2d 43, 137 N. E. 2d 321 (1956).

Taxation—Assessment Review Proceedings, John Stenger

Buffalo Law Review

Cahen v. Boyland, 1 N. Y. 2d 8, 132 N. E. 2d 890 (1956).

Taxation—Statute Of Limitations—Tax Lien Foreclosures, June A. Murray

Buffalo Law Review

L. K. Land Corp. v. Gordon, 1 N. Y. 2d 465, 136 N. E. 2d 500 (1956).