Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (50)
- State and Local Government Law (19)
- Taxation-Federal (17)
- Constitutional Law (13)
- Legislation (9)
-
- Business (7)
- Social and Behavioral Sciences (7)
- Property Law and Real Estate (6)
- Law and Economics (5)
- Law and Society (5)
- Public Affairs, Public Policy and Public Administration (5)
- Taxation-Transnational (5)
- Banking and Finance Law (4)
- Legal History (4)
- Taxation (4)
- Taxation-Federal Estate and Gift (4)
- Civil Law (3)
- Fourteenth Amendment (3)
- Public Law and Legal Theory (3)
- Public Policy (3)
- Accounting Law (2)
- Administrative Law (2)
- Arts and Humanities (2)
- Business Law, Public Responsibility, and Ethics (2)
- Business Organizations Law (2)
- Civil Procedure (2)
- Commercial Law (2)
- Courts (2)
- Institution
-
- University of Kentucky (11)
- University of Richmond (11)
- Maurer School of Law: Indiana University (9)
- University of Maryland Francis King Carey School of Law (7)
- Northwestern Pritzker School of Law (6)
-
- Touro University Jacob D. Fuchsberg Law Center (5)
- Seattle University School of Law (3)
- University of Georgia School of Law (3)
- University of Washington School of Law (3)
- Georgia State University College of Law (2)
- Singapore Management University (2)
- Southern Methodist University (2)
- University of Missouri School of Law (2)
- University of Nevada, Las Vegas -- William S. Boyd School of Law (2)
- American University Washington College of Law (1)
- Columbia Law School (1)
- Florida International University College of Law (1)
- Florida State University College of Law (1)
- Fordham Law School (1)
- Marquette University Law School (1)
- New York Law School (1)
- Notre Dame Law School (1)
- Penn State Dickinson Law (1)
- Pepperdine University (1)
- Texas A&M University School of Law (1)
- The Catholic University of America, Columbus School of Law (1)
- University of Nevada, Las Vegas (1)
- University of New Hampshire (1)
- University of Southern Maine (1)
- West Virginia University (1)
- Publication Year
- Publication
-
- University of Richmond Law Review (11)
- Articles by Maurer Faculty (9)
- Kentucky Law Journal (7)
- Maryland Law Review (7)
- Touro Law Review (5)
-
- Law Faculty Scholarly Articles (4)
- Northwestern University Law Review (4)
- Scholarly Works (4)
- Faculty Journal Articles and Book Chapters (2)
- Georgia State University Law Review (2)
- Northwestern Journal of Law & Social Policy (2)
- Research Collection Yong Pung How School Of Law (2)
- Seattle University Law Review (2)
- Washington Law Review (2)
- Amicus Briefs (1)
- Catholic University Law Review (1)
- Dickinson Law Review (2017-Present) (1)
- Economics and Finance (1)
- FIU Law Review (1)
- Faculty Publications (1)
- Faculty Scholarship (1)
- Florida State University Law Review (1)
- Fordham Urban Law Journal (1)
- Law Faculty Scholarship (1)
- Marquette Benefits and Social Welfare Law Review (1)
- NYLS Law Review (1)
- Nevada Supreme Court Summaries (1)
- Notre Dame Law Review Reflection (1)
- Pepperdine Law Review (1)
- Scholarly Articles in Law Reviews & Journals (1)
- Publication Type
Articles 61 - 85 of 85
Full-Text Articles in Taxation-State and Local
Taxation, Craig D. Bell
State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz
State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz
Touro Law Review
No abstract provided.
Kentucky Law Survey: Taxation, Kathryn L. Moore
Kentucky Law Survey: Taxation, Kathryn L. Moore
Law Faculty Scholarly Articles
Certainly the most publicized development in Kentucky tax law during the last five years was the series of decisions in St. Ledger v. Kentucky Revenue Cabinet, striking down two of Kentucky's intangibles taxes. The St. Ledger decisions, however, were not the only tax law development to receive attention.
There were a number of legislative developments of some significance. Specifically, Governor Brereton Jones formed a Tax Policy Commission that comprehensively reviewed Kentucky's tax structure. Although the 1996 General Assembly did not fully embrace the Commission's recommendations over the last five years, the General Assembly did enact some significant legislation. For …
Commerce Clause, First Department: R.J. Reynolds Tobacco Company V. City Of New York Department Of Finance
Touro Law Review
No abstract provided.
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
Law Faculty Scholarly Articles
This article examines congressional activity in the state and local tax area to determine when, if ever, Congress will enact legislation mandating uniformity in state and local taxation. The article begins by briefly describing our current system of state and local taxation and explaining why we need more uniformity therein.
The article then provides an empirical study of congressional activity in the state and local tax area between January, 1971 and May, 1996. Specifically, it focuses first on four discrete but representative areas in which Congress has enacted legislation regulating state and local taxation, and, second, on four discrete but …
Tax Notes Does A Disservice To Florida Services Tax, Walter Hellerstein
Tax Notes Does A Disservice To Florida Services Tax, Walter Hellerstein
Scholarly Works
This is a letter to the editor of Tax Notes regarding the article published by Lee Sheppard in the August 3, 1987 Tax Notes entitled, Beyond Unitary: Florida Services Tax Apportionment. The article written by Ms. Sheppard does not accurately reflect the views of Mr. Hellerstein.
Third Party Taxpayer Challenges Under The New York Real Property Tax Law, Catherine P. Bonnette
Third Party Taxpayer Challenges Under The New York Real Property Tax Law, Catherine P. Bonnette
Fordham Urban Law Journal
This Note will discuss and analyze an individual taxpayer's right to challenge a third party assessment or exemption under Article 7 of the New York Real Property Tax Law (RPTL). In addition, the feasibility and deficiencies of the alternate remedy afforded by CPLR Article 78 will be examined. Finally, the Note will review the function of the New York State Board of Equalization and Assessment (SBEA), an organization statutorily empowered to examine local assessments and to advise local assessment boards. This Note concludes by advocating a broadening of the use of Article 7 as a vehicle for redressing third party …
Reflections On Commonwealth Edison Co. V. Montana, Mike Mcgrath, Walter Hellerstein
Reflections On Commonwealth Edison Co. V. Montana, Mike Mcgrath, Walter Hellerstein
Scholarly Works
On the final day of its 1980-81 term, the United States Supreme Court handed down its long-awaited decision in Commonwealth Edison Co. v. Montana, which sustained Montana's coal severance tax over commerce and supremacy clause objections. In a six-to-three decision, the Court upheld the right of the states to set their own tax rates without fear of judicial interference. The Court's conclusion was rooted in its recognition that the determination of the rate or amount of a state tax is fundamentally a political question, which "must be resolved through the political process . . . by state legislatures in …
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Florida State University Law Review
Ad Valorem Taxation- RATIFICATION OF FLORIDA'S AD VALOREM TAX STRUCTURE: REJECTION OF AN EQUAL PROTECTION CHALLENGE.
Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson
Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson
Kentucky Law Journal
No abstract provided.
Liquidating Dividends Under The Maryland Income Tax, P. Mcevoy Cromwell
Liquidating Dividends Under The Maryland Income Tax, P. Mcevoy Cromwell
Maryland Law Review
No abstract provided.
Taxation--Disbursements To Frustrate State And Municipal Laws--Deductions As Business Expenses Not Allowed, G. W. H.
West Virginia Law Review
No abstract provided.
Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin
Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin
Kentucky Law Journal
No abstract provided.
Administrative Law--Taxation--Scope Of Review On Appeal From Tax Assessment In Kentucky, J. Montjoy Trimble
Administrative Law--Taxation--Scope Of Review On Appeal From Tax Assessment In Kentucky, J. Montjoy Trimble
Kentucky Law Journal
No abstract provided.
Use Tax Need Not Be Collected By Out-Of- State Vendor Lacking Material Contact With Taxing State - Miller Brothers Co. V. Maryland
Maryland Law Review
No abstract provided.
1954 Kentucky Tax Legislation, Robert H. Allphin
1954 Kentucky Tax Legislation, Robert H. Allphin
Kentucky Law Journal
No abstract provided.
Effect Of Import-Export And Commerce Clauses On Franchise Tax Measured By Gross Receipts - Canton R. Co. V. Rogan Western Md. R. Co. V. Rogan
Maryland Law Review
No abstract provided.
The Tax Articles Of The Maryland Declaration Of Rights, H. H. Walker Lewis
The Tax Articles Of The Maryland Declaration Of Rights, H. H. Walker Lewis
Maryland Law Review
No abstract provided.
Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal
Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal
Kentucky Law Journal
No abstract provided.
Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden
Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden
Kentucky Law Journal
No abstract provided.
Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp
Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp
Kentucky Law Journal
No abstract provided.
Tax Consequences Of The Family Partnership, Richard W. Case
Tax Consequences Of The Family Partnership, Richard W. Case
Maryland Law Review
No abstract provided.
Deductibility Of Value Of Dower Interest From Value Of Tenancy By The Entireties In Computation Of Gift Tax - Hopkins V. Magruder, Collector
Maryland Law Review
No abstract provided.
Constitutional Aspects Of Reduction In State Property Tax, Herbert M. Brune Jr.
Constitutional Aspects Of Reduction In State Property Tax, Herbert M. Brune Jr.
Maryland Law Review
No abstract provided.