Taxation-State and Local Commons^™

State Adoption Of A Value Added Tax: A Desperate Act In Search Of The Proper Occasion, John A. Miller

Articles

No abstract provided.

Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett

Faculty Articles

No abstract provided.

Annual Survey Of Virginia Law: Taxation, Thomas P. Rohman, Wendy B. Gayle

University of Richmond Law Review

This article covers legislative changes and judicial decisions affecting Virginia taxation from July, 1991 to July, 1992. Its purpose is to alert Virginia's tax and general practitioners to these developments.

Who Pays Reet On Your Street: Washington State's Real Estate Excise Tax In Light Of The 1991 Corporate Transfer Act And Beyond—How Can The Legislature Solve Deer Park Pine?, Georges H.G. Yates

Seattle University Law Review

This Comment aims to give the reader a complete understanding of Washington’s Real Estate Excise Tax. Further, this Comment advocates replacing the current law. Specifically, this Comment argues that REET is in desperate need of repair; it then considers the options available to the Washington State Legislature in 1993. The Comment concludes that, with a few important alternations, the solution lies in a proposal that died in the House Revenue Committee in 1992.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark R. Gillett

Faculty Articles

No abstract provided.

Virginia Limited Liability Company Act, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.

Justice Scalia And The Commerce Clause: Reflections Of A State Tax Lawyer, Walter Hellerstein

Scholarly Works

This paper considers Justice Scalia's substantive views of the restraints that the commerce clause imposes on state taxation. My purpose is to examine critically Justice Scalia's dormant or "negative" commerce clause analysis of the state tax issues on which he has opined and to draw from that examination some general conclusions about Justice Scalia's commerce clause jurisprudence.

The Finnigan Case: A Reply To Vogelenzang's Second Stage Apportionment Of Unitary Income, Walter Hellerstein, Jerome R. Hellerstein

Scholarly Works

In this article J. Hellerstein and W. Hellerstein take issue with arguments made by Pierre Vogelenzang in a special report in Tax Notes that California’s second-stage apportionment of the income of a unitary business amounts to unconstitutional extraterritorial taxation. In the Finnigan case, the California State Board of Equalization held that sales made into California by a corporation that is not itself taxable in California, but is a member of a unitary group that is taxable there, are includable in the numerator of the state’s sales factor in apportioning income. The authors defend this result, arguing that the separate identity …

Tax To Grind: Unequal Personal Income Taxation Of Massachusetts Single-Parent Families And Options For Reform, Randy Albelda

New England Journal of Public Policy

While Massachusetts households headed by single parents have, on average, less income than other types of families, they are subject to the same effective income tax rate as the population as a whole. Consequently, such head-of-household families are victims of inequitable tax treatment in two ways. First, their current personal exemptions result in a higher tax burden on these families than on families of the same size and income who file joint income tax returns. Second, head-of-household families, defined as single filers, must apply a lower no-tax threshold than joint filers, even though the former are also composed of two …

The Taxation And Budget Reform Commission: Florida's Best Hope For The Future, Donna Blanton

Florida State University Law Review

No abstract provided.

Tax Increment Financing: A Potential Redevelopment Financing Mechanism For New York Municipalities, Gary P. Winter

Fordham Urban Law Journal

This Article analyzes the New York Tax Increment Financing (TIF) law and its suitability as a locally administered redevelopment financing mechanism. This Article will explore the concept of tax increment financing, and examine the New York TIF law in terms of planning and implementation requirements for municipalities which choose to initiate recdevellopment projects using the statute.

Equal Protection

Touro Law Review

No abstract provided.

Judicially-Suggested Harassment Of Indian Tribes: The Potawatomis Revisit Moe And Colville, Michael Minnis

American Indian Law Review

No abstract provided.

State And Local Tax, Crawford B. Edwards Jr.

Mercer Law Review

The past year was a relatively quiet year for tax matters. The cases were varied and for the most part, either clarified some issues or covered procedural matters. In the area of real estate transfer taxes, the transfer tax is based on the net value of the conveyance (the purchase price less the outstanding indebtedness), when an existing mortgage or encumbrance remains after the transfer. In the ad valorem tax area, the cases dealt primarily with procedural matters concerning valuation. The court clarified the religious exemption by providing a "primary use of the property" test in cases in which religious …

Mergers And Acquisitions: Federal Income Tax And Virginia Corporate Law Considerations, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.

Buying And Selling Businesses - Small Company Acquisitions In Virginia, Stephen D. Halliday

William & Mary Annual Tax Conference

No abstract provided.

After The Revolt: A Framework For Fiscal Recovery, Joseph S. Slavet, Raymond G. Torto

McCormack Graduate School General Publications (active until 2013)

Despite the injection of new taxes in the amount of $1 .2 billion in fiscal 1991, and recently announced cuts in the budget of approximately $464 million, the Commonwealth's fiscal condition - irrespective of the outcome of CLT's petition -is precarious. Although the political juices are flowing in Massachusetts, with an eye on November 6th, Massachusetts decision-makers have not faced up to the problems inherent in the long-term, structural spending patterns of the state's budget.

Our five-year budget projection indicates that if expenditure trends continue without dramatic restructuring - particularly in the "non-discretionary" accounts - the Commonwealth faces a steady …

Preliminary Reflections On Mckesson And American Trucking Associations, Walter Hellerstein

Scholarly Works

On June 4, 1990, the Supreme Court issued its long awaited decisions in McKesson Corp v. Division of Alcoholic Beverages and Tobacco and American Trucking Associations, Inc. v. Smith. Both cases raised the question of whether a taxpayer has a right to a refund of unconstitutional state taxes. This article analyzes these decisions separately and considers the implications of these decisions on future state tax litigation. The article has two purposes: first, to analyze the McKesson and American Trucking Association cases; and second, to consider their implications for future constitutional challenges to state taxes. The article concludes by stating …

Davis V. Michigan And The Doctrine Of Retroactivity: States' Refund Liability For Taxation Of Federal Pension Income, Timothy B. Sherman

Brigham Young University Journal of Public Law

No abstract provided.

After The Miracle: A History And Analysis Of The Massachusetts Fiscal Crisis: Being A Drama In Five Acts, With An Implied Invitation To The Reader To Participate In The Crafting Of The Final Act, Joseph S. Slavet, Raymond G. Torto, Edmund Beard, Louis C. Dinatale

McCormack Graduate School General Publications (active until 2013)

"After the Miracle" documents the factors that have shaped the recent political debate in Massachusetts and are likely to determine continuing economic and fiscal conditions in Massachusetts in the near future. The paper indicates that 1990 may begin a decade of real limits for Massachusetts. The economy has stagnated and the next two years will be a period of deep economic uncertainty. It is also clear that a resurgence, like that of the boom period of the eighties, is unlikely to be replicated.

The 1980's was a period when state-local spending in Massachusetts, propelled by the infusion of double-digit tax …

Taxation, Jeffrey D. Berry, Carol A. Wooding

Loyola University Chicago Law Journal

No abstract provided.

Annual Survey Of Virginia Law: Taxation, Carle E. Davis

University of Richmond Law Review

In its 1990 session, Virginia's General Assembly passed many bills amending sections of and adding new sections to title 58.1 of the Code of Virginia (the "Code"). These bills affected a broad range of areas, including the individual and corporate income tax, the sales and use tax, real estate and recordation taxes, and miscellaneous local taxes. The Supreme Court of Virginia also decided several cases concerning miscellaneous taxation issues. In addition, the Virginia Department of Taxation finalized several regulations and promulgated proposed regulations. This article covers legislative and regulatory changes, and recent judicial decisions affecting Virginia taxation from July 1989 …

Sales And Use Tax Planning For The Horse Industry, Richard W. Craigo

Kentucky Law Journal

No abstract provided.

New York's Real Property Tax Law: The More Changes That Are Made, The More Things Stay The Same, Ira M. Sockowitz

Touro Law Review

No abstract provided.

Justice Scalia And The Elusive Idea Of Discrimination Against Interstate Commerce, Richard B. Collins

Publications

No abstract provided.

Equal Protection Run Amok? An Analysis Of The Nebraska Supreme Court's Decision In The Northern Natural Gas Case, Walter Hellerstein

Scholarly Works

In Northern Natural Gas Co. v. State Board of Equalization and Assessment, the Nebraska Supreme Court held that the state could not constitutionally tax the personal property of one taxpayer while exempting the personal property of other taxpayers. Specifically, the court held that pipelines were entitled to an exemption of their personal property because the personal property of railroads and car-lines had been exempted from taxation pursuant to the provisions of the Railroad revitalization and Regulatory Reform Act of 1976 (the 4-R Act), which requires that the railroad and car-line property be taxed in the same way as other commercial …

The Fiscal Responsibility Act Of 1989 And Other Tax Changes Made By The 1989 West Virginia Legislature, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.

State Taxation Of Federally Deferred Income: The Interstate Dimension, James C. Smith, Walter Hellerstein

Scholarly Works

Most states that impose income taxes conform their levies to the federal model. Consequently, when income is realized but not recognized at the federal level-for example, when a taxpayer reinvests the gain from the sale of her former residence in a new residence or when a taxpayer realizes gain from the exchange of like-kind property -- states typically follow the federal rule in deferring recognition of that income. On the assumption that state conformity to the federal nonrecognition rules reflects an implicit endorsement of the policies underlying those rules, state deferral ordinarily raises no issue independent of those raised by …

Taxation: State And Local, Jeffrey D. Berry, Sandra E. Sawner

Loyola University Chicago Law Journal

No abstract provided.