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Full-Text Articles in Taxation-State and Local

Taxation—Claim For Refund Of General Business Tax, Thomas T. Basil Oct 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—City Sales Tax—Liability Of Vendor, John H. Stenger Oct 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—City Sales Tax On Alcoholic Beverages, Richard Vogt Oct 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—State Income Tax—Exemption For Nondomiciliaries, Marvin Kantor Oct 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—Recovery Of Taxes Paid Under Mistake Of Law, Richard O. Robinson Oct 1957

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—Leasehold Interest: Personal Property, Not Subject To Taxation, William Gardner Oct 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—City Use Tax—Not Applicable To Interstate Carrier, Thomas T. Basil Oct 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).


Taxation—Foreclosure Of In Rem Tax Lien, Robert Lane Oct 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).


Virginia Income Taxation Of Individuals - Some Comparisons With Federal Law, E. Mcgruder Faris Jr. Oct 1957

Virginia Income Taxation Of Individuals - Some Comparisons With Federal Law, E. Mcgruder Faris Jr.

William & Mary Law Review

No abstract provided.


State And Local Taxation -- 1957 Tennessee Survey, Paul J. Hartman Aug 1957

State And Local Taxation -- 1957 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

Governmental Immunity--Application to Taxpayer Who is Performing a Governmental Function. Another chapter was written in the Tennessee saga of governmental immunity and local taxation by the Tennessee Supreme Court in Roane-Anderson Co. v. Evans. That case involved Tennessee taxes levied on the exercise by a taxpayer of certain privileges. These privilege taxes were measured by the gross income which the taxpayer received as a result of its activities pursuant to a contract it had with the federal government in connection with atomic bomb production at Oak Ridge, Tennessee.


Prince V. San Francisco [Dissent], Jesse W. Carter Apr 1957

Prince V. San Francisco [Dissent], Jesse W. Carter

Jesse Carter Opinions

The Legislature could properly require that veterans sign a non-subversive affidavit in order to be eligible for a tax exemption.


People's Church Of San Fernando Valley, Inc. V. County Of Los Angeles [Dissent], Jesse W. Carter Apr 1957

People's Church Of San Fernando Valley, Inc. V. County Of Los Angeles [Dissent], Jesse W. Carter

Jesse Carter Opinions

Trial court improperly held that taxpayer was entitled to exemption even though taxpayer refused to comply with statutory mandate requiring affirmance that it did not advocate violent overthrow of government because statute was reasonable regulation.


First Methodist Church V. Horstmann [Dissent], Jesse W. Carter Apr 1957

First Methodist Church V. Horstmann [Dissent], Jesse W. Carter

Jesse Carter Opinions

Church taxpayers were not entitled to tax exemption because they refused to execute non-subversive oath that was statutorily and constitutionally required. Non-subversive oath could validly be required of churches as condition to granting exemption.


Speiser V. Randall [Dissent], Jesse W. Carter Apr 1957

Speiser V. Randall [Dissent], Jesse W. Carter

Jesse Carter Opinions

A veteran was not entitled to a veterans' tax exemption, despite that he met all requirements, because in his application, he refused to subscribe to the nonsubversive oath required by the California Constitution and by statute.


First Unitarian Church V. County Of Los Angeles [Dissent], Jesse W. Carter Apr 1957

First Unitarian Church V. County Of Los Angeles [Dissent], Jesse W. Carter

Jesse Carter Opinions

A church that refused to include in its property tax exemption application a required nonsubversive declaration was barred from receiving the exemption. Making an oath was contrary to the church's religious beliefs.


Los Angeles V. Belridge Oil Co., Jesse W. Carter Apr 1957

Los Angeles V. Belridge Oil Co., Jesse W. Carter

Jesse Carter Opinions

A taxpayer was subject to a license tax for only that portion of its gross receipts derived from sales within a city because allowing the city to levy a license tax on sales outside the city was a denial of equal protection of the law.


In Rem Tax Foreclosure—Notice, Robert J. Lane Apr 1957

In Rem Tax Foreclosure—Notice, Robert J. Lane

Buffalo Law Review

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


Glendale V. Trondsen, Jesse W. Carter Mar 1957

Glendale V. Trondsen, Jesse W. Carter

Jesse Carter Opinions

A charge for rubbish collection that was imposed by a city ordinance was a reasonable exercise of the police power. Residents received the benefit of rubbish collection availability notwithstanding fact that they chose not to use the services.


States--Constitutional Debt Limitation--Issuance Of Revenue Bonds Secured By Pledge Of University Tuition Fees, R. M. Feb 1957

States--Constitutional Debt Limitation--Issuance Of Revenue Bonds Secured By Pledge Of University Tuition Fees, R. M.

West Virginia Law Review

No abstract provided.


"Gross Receipts" Apportionment Formula In State Taxation Of Foreign Corporation Operating Partly Through Subsidiaries - Household Finance Corp. V. State Tax Commission, P. Mcevoy Cromwell Jan 1957

"Gross Receipts" Apportionment Formula In State Taxation Of Foreign Corporation Operating Partly Through Subsidiaries - Household Finance Corp. V. State Tax Commission, P. Mcevoy Cromwell

Maryland Law Review

No abstract provided.


Taxation—Assessment Review Proceedings, John Stenger Jan 1957

Taxation—Assessment Review Proceedings, John Stenger

Buffalo Law Review

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


Taxation—Validity Of Tax Deeds, Robert Rosinski Jan 1957

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—Statute Of Limitations—Tax Lien Foreclosures, June A. Murray Jan 1957

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).


Taxation, Joseph Curtis Jan 1957

Taxation, Joseph Curtis

Faculty Publications

No abstract provided.