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Articles 1 - 24 of 24
Full-Text Articles in Taxation-State and Local
Taxation—Claim For Refund Of General Business Tax, Thomas T. Basil
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
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
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
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
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
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
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
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.
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
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
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
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
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
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
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
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
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
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.
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
"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
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
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
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