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Articles 1 - 3 of 3
Full-Text Articles in Taxation-State and Local
Managing California's Fiscal Roller Coaster, David Gamage
Managing California's Fiscal Roller Coaster, David Gamage
David Gamage
This article analyzes the causes of California's budget crises and prescribes institutional mechanisms for improving California's budgetary management.
Amicus Brief On Behalf Of The Ohio School Boards Association B Efore The Ohio Supreme Court,, Craig M. Boise
Amicus Brief On Behalf Of The Ohio School Boards Association B Efore The Ohio Supreme Court,, Craig M. Boise
Craig M Boise
A corporation should not be permitted a refund of personal property taxes when it was taxed on non-existent assets fabricated by the corporation as part of a fraud scheme. Allowance of such a refund would be a fraud upon the public, the corporation is estopped from claiming the refund, and the doctrine of unclean hands should prevent the corporation from recovering such a refund.
Requiem For Pennsylvania's Rule Against Perpetuities?, Martha Jordan
Requiem For Pennsylvania's Rule Against Perpetuities?, Martha Jordan
Martha W. Jordan
The purpose of this article is not to debate the wisdom of repealing the rule against perpetuities but to highlight two arcane problems created by the repeal. Both of these problems derive from the interaction of the doctrine of relation back with powers of appointments. The doctrine of relation back deems the exercise of a special or a testamentary general power of appointment as the completion of an act begun by the donor when the power was created. Consequently, the perpetuities period for contingent interests created by the exercise of a special or a testamentary general power of appointment begins …