Taxation-State and Local Commons^™

Taxation: State Possessory Interest Tax, Patrick E. Powers Jr.

American Indian Law Review

No abstract provided.

Taxation: Sales Tax Exemption Of The Five Civilized Tribes, Michael D. Palmer

American Indian Law Review

No abstract provided.

Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan

Vanderbilt Law Review

In recent years significant technical advances have enabled large corporations to sell into states from great distances and with a minimum of contact in those states. Nevertheless, the states and their political subdivisions are confronted with the claims of corporations that jurisdictional barriers to corporate income taxes should be raised, that improved enforcement techniques should be prohibited, and that certain classes of income should be immunized completely from state taxation. These revolutionary technical advances have created both major tax administration problems and tax administration opportunities for the states. Some of the latter, however, remain unexploited. This article examines the ramifications …

State Taxation Under The Commerce Clause: An Historical Perspective, Jerome R. Hellerstein

Vanderbilt Law Review

Although Congress has plenary power under the commerce clause to regulate state taxation of interstate commerce, that power remained virtually unexercised until 1959. As a consequence of the silence of Congress, the task of reconciling the competing interests of states, multistate businesses, and local businesses, and accommodating those interests to the needs of a national economy fell by default to the Supreme Court. The instrumentality available to the Court for dealing with the complex political, fiscal, and economic controversies inherent in state taxation of multistate business was the commerce clause (augmented by due process restrictions and,to a lesser extent, the …

State Taxation Of Interstate Business And The Supreme Court, 1974 Term: Standard Pressed Steel And Colonial Pipeline, Walter Hellerstein

Scholarly Works

It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted probable jurisdiction in two cases raising issues of central importance with respect to state tax power over interstate business. Standard Pressed Steel Co. v. Department of Revenue presented critical questions concerning due process and commerce clause limitations on a state's power to impose an unapportioned gross receipts tax on an interstate vendor; Colonial Pipeline Co. v. Traigle posed the recurring and unresolved question of the scope and vitality of the doctrine that the “privilege” of doing interstate business is immune from …

Administrative Law: Due Process Requirements Of Notice And Hearing Apply To Native Claims Under Administrative Procedure Act; Civil Rights: Challenging Tribal Membership Ordinance; Criminal Law: Nor Prejudice To Indian Defendant Sentenced Under State Due To Additional Or Alternative Fina Authorized By Federal Statute; Due Process: Tribal Elections And The Indian Civil Rights Act; Environment: Standing Of Non-Indians To Challenge Validity Of Coal Leases On Indian Land; Evidence: Indian Concept Of "Toka" As Concerning Issues Of Provocation And Justification; Indian Civil Rights Act: Residency Requirements For Tribal Political Office Upheld; Indian Lands: Quiet Title Action By Indian Allottees Against Railroad Holding Easement In The Nature Of A Limited Fee; Jurisdiction: Adoption Where All Parties Are Residents Of An Indian Reservation; Jurisdiction: New Mexico State Constitution As Affecting Adjudication Of Indian Water Rights; Taxation: State Right Of Taxation On Reservations When Commerce Effectuated Between Indians And Non-Indians

American Indian Law Review

No abstract provided.

State Taxation Of Interstate Business-Looking Toward Federal-State Cooperation, Joseph W. Mathews

Vanderbilt Law Review

This note will review the historical setting of state taxation of interstate commerce and examine the problems created by the diversity of state tax laws. It will further discuss the two different approaches toward solving these problems, investigate the constitutional issues involved in the proposed solutions, analyze their inadequacy, and recommend a federal-state cooperative approach.

State And Local Taxation -- 1964 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

Five cases involving a construction of sections 67-26021 and 67-26092 of the income tax statute (Hall Income Tax) were consolidated for one opinion in the Gallagher case. Two of the cases involved the redemption of shares by the issuing corporations; the other three involved the liquidation of corporations, with a surrender of shares and distributions of assets. The Commissioner, in all of these situations, imposed an income tax on the amount constituting the difference between the original investments in the shares and the sum received in liquidation or redemption. The Commissioner argues that although these amounts may not have been …

State And Local Taxation -- 1961 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

Not many cases involving state taxes have been decided by the Tennessee courts during the period covered by this survey. Action taken in the halls of Congress, however, has the potential of a major revamping of the taxing power of all state and local governments.

State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman

Vanderbilt Law Review

There was a time when state and local taxes were perhaps only a minor factor in determining where a new business would locate and were probably not seriously considered in connection with most locational decisions. In recent years, however, because of the need for additional revenue on the part of state and local governments and the resulting increases in varieties and amounts of taxes, business must give more attention to the question of state and local taxes in deciding where to locate and operate. In this discussion of state taxation of corporate income from multi-state operations, we will include taxes …

State Taxation Of Interstate Commerce, Gilbert S. Merritt Jr.

Vanderbilt Law Review

In Northwestern States Portland Cement Co. v. Minnesota,' the Supreme Court recently granted states the broad power to tax earnings of out-of-state corporations from business done within each state. Justice Clark, speaking for the majority, laid down the doctrine that "the entire net income of a corporation, generated by interstate as well as intrastate activities, may be fairly apportioned among the States for tax purposes by formulas utilizing in-state aspects of inter-state affairs." The purpose of this note is to analyze the doctrine, its background and possible economic consequences.

Book Reviews, James C. Evans, Samuel E. Stumpf

Vanderbilt Law Review

State Taxation of Interstate Commerce By Paul J. Hartman Buffalo: Dennis & Co., 1953. Pp. xi, 323. $7.50

reviewer: James Clarence Evans

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Church, State and Freedom By Leo Pfeffer Boston: The BeaconPress, 1953. Pp. xvi, 605. $10.00

reviewer: Samuel Enoch Stumpf

State Taxation Of Interstate Commerce --"Direct Burdens," "Multiple Burdens," Or What Have You?, Edward L. Barrett Jr.

Vanderbilt Law Review

The problem of determining the permissible extent of state taxation of interstate commerce is as old as the Constitution.' From Chief Justice Marshall's dissertation upon the subject in 1827 in Brown v. Maryland to the present, thousands of pages of words upon the subject have found their way into the Supreme Court reports. Despite this judicial outpouring, however, the Supreme Court of the United States has yet to evolve a satisfactory theory upon which to decide cases in this field. In fact, the Court in 1951 appears as sharply divided in its basic approach to the problem as at anytime …

Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham

Articles by Maurer Faculty

No abstract provided.

Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.