Taxation-State and Local Commons^™

Out-Of-State Collection Of State And Local Taxes, Robert A. Leflar

Vanderbilt Law Review

Validly due and payable state and local taxes often go unpaid because the absent tax debtor chooses not to pay voluntarily and has no assets from which the tax debt can be collected in the taxing state. He often has assets elsewhere, but they may be difficult for the tax creditor to discover and to reach.

Only a few years ago out-of-state assets could not be reached at all, nor could the tax debtor himself be reached except within the taxing state, in its own courts, and by its own legal processes. Formerly, no state would use its law or …

State And Local Taxation -- 1960 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

A congressional statute that became law on September 14, 1959,severely curtails the power of all state and local governments to impose net income taxes. This statute was the aftermath of the Northwestern-Stockham decision, and a series of cases soon to follow, by the United States Supreme Court, which held that neither the due process nor the commerce clause bars the way to a nondiscriminatory, properly apportioned state tax levied directly on net income derived exclusively from interstate commerce. These decisions by the Supreme Court caused such a furor in the business world that demands were soon made on Congress for …