Taxation-State and Local Commons^™

Redemption From Tax Sales In Illinois - Confusion Galore, 23 J. Marshall L. Rev. 107 (1989), Guerino Turano

UIC Law Review

No abstract provided.

Real Estate Law In Probate Practice: Tales Of Woe, Warning, And Wisdom, 23 J. Marshall L. Rev. 121 (1989), Frank J. Harrison

UIC Law Review

No abstract provided.

State Taxation And The Supreme Court, Walter Hellerstein

Scholarly Works

The Supreme Court's outpouring of significant state tax decisions in recent years has elicited little more than a yawn from most constitutional scholars. The nation's preeminent law reviews, which once were filled with articles examining the Court's state tax opinions, pay scant attention to them today. Leading constitutional law casebooks make only passing reference to state taxation. Indeed, the Court itself has expressed ennui over the prospect of adjudicating a seemingly endless stream of state tax controversies. The lack of academic interest in the Court's state tax jurisprudence may be attributable to several factors. Matters of greater cosmic significance -- …

Is "Internal Consistency" Foolish?: Reflections On An Emerging Commerce Clause Restraint On State Taxation, Walter Hellerstein

Michigan Law Review

Whatever role "internal consistency" may come to play in the Court's commerce clause jurisprudence, it has already emerged as a doctrine that warrants our attention. This article traces the development of the doctrine, explores its implications, and considers its defensibility as a limitation on state taxing power. The article suggests that the results the Court reaches under the "internal consistency" doctrine could be reached by rigorous application of a more familiar commerce clause principle - one to which the Court has been less than faithful.

Is "Internal Consistency" Foolish?: Reflections On An Emerging Commerce Clause Restraint On State Taxation, Walter Hellerstein

Scholarly Works

Before 1983, the Supreme Court had never uttered the phrase "internal consistency" in a state tax opinion. Since 1983, however, the Court has invoked the principle of "internal consistency" on four separate occasions in adjudicating the validity of state taxes under the commerce clause. Indeed, by 1987, the Court could refer almost casually to the "internal consistency" criterion as "the test ... we have applied in other contexts." The Court's talk of "internal consistency" cannot be dismissed as mere rhetoric. Three of the four taxes that have been put to the "internal consistency" test have flunked it; cases approving taxes …

Determining Tax Contributions And Service Benefits For Greater Roxbury, Bette Woody

William Monroe Trotter Institute Publications

A study of tax contributions and services benefits received by the greater Roxbury community involves several questions. Important is determining the types of revenue to be included as a basis for assessing contributions. A second key issue is determining how to extract district services from aggregate expenditure budgets. This is necessary in order to make spending estimates consistent with geographic boundaries and revenue categories.

Developing an approximate picture of services which include qualitative measures of the service delivered is not a trivial question. Engineering analysis takes the perspective that dollar values alone are a poor measure of the level of …

Utility Gross Receipt Taxes And Inter-Exchange Telecommunications Carriers, Walter Hellerstein

Scholarly Works

This article addresses whether there is any continuing justification for applying state utility gross receipts taxes to interexchange telecommunications carriers. First, the article explores the historical basis for imposing special taxes on utilities, including telecommunications companies, and observes that such levies were designed as a quid pro quo for the special rights and privileges the state granted to utilities. Next, it traces the evolution of the telecommunications industry and demonstrates that the historical rationale for imposing gross receipts taxes on the telecommunications industry no longer applies to the competitive segment of the industry in which interexchange carriers operate. The article …

The Montana Reserved Water Rights Compact Commission, Marcia Beebe Rundle

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

27 pages.

Contains references.

The Industry Perspective: The Pros And Cons Of Mineral Development In Indian Country, William A. White

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

17 pages.

Mineral Leasing In Indian Country, Reid Peyton Chambers

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

9 pages.

Contains footnotes.

Resources Development On Navajo: The Dineh Power Project, Donald R. Wharton

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

42 pages (includes illustrations and maps).

Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

Conference organizers and/or faculty included University of Colorado School of Law professors David H. Getches, Charles F. Wilkinson, Lawrence J. MacDonnell and Richard B. Collins.

Indian reservations constitute about 2.5% of all land in the country and 5% of all land in the American West. During the last two decades, Indian natural resources issues have moved to the forefront as tribal governments have dramatically expanded their regulatory programs, judicial systems. and resource development activities. This major symposium will address current developments and assess likely future directions in the areas of tribal, federal, and state regulation; tribal-state intergovernmental agreements; financing; mineral …

The Governmental Context For Development In Indian Country: Modern Tribal Institutions And The Bureau Of Indian Affairs, Susan M. Williams

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

26 pages.

Taxation In Indian Country, Richard B. Collins

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

11 pages.

Financing Development In Indian Country, Thomas N. Tureen

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

7 pages.

The New Small Business Credit And Other Changes To Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.

Summary Seizure Of Personalty To Satisfy Delinquent Taxes: The Predictable Death Of West Virginia's Distraint Statute, Susan B. Saxe

West Virginia Law Review

No abstract provided.

Taxation: State And Local, John B. Truskowski, Carol A. Greco

Loyola University Chicago Law Journal

No abstract provided.

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

University of Richmond Law Review

In its 1988 session, the Virginia General Assembly passed a multitude of bills amending and supplementing 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, the local business license tax, and the real estate and recordation taxes.

Does The Tax Injunction Act Of 1937 Affect State Court Jurisdiction Over State Tax Challenges Under Section 1983 Of The Civil Rights Act Of 1871?

Washington and Lee Law Review

No abstract provided.

The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed

West Virginia Law Review

No abstract provided.

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.

Primer On Florida's Sales Tax On Services, Walter Hellerstein

Scholarly Works

This special report describes the basic structure and operation of the Florida sales tax as adopted in its final form by the Florida Legislature on June 6, 1987 in order to clear up confusion about the tax. It begins by addressing the amount of controversy that the recently enacted sales and use tax on services has created and states that much of the controversy is based on confusion over what the law actually says and how it works. Next, the report goes into the operation of the statute and stresses that the tax applies only to services that are consumed …

A Primer On Florida's Sales Tax On Services, Walter Hellerstein

Scholarly Works

This special report is based on the Legal Study of Florida’s Sales Tax on Services prepared by Professor Hellerstein, Prentiss Wilson, Jr., and Morrison & Foerster for the Florida Department of Revenue. This special report deals with the issues arising from Florida’s extension of the sales tax to cover services. The report first discusses the issue of pyramiding of taxes and explores the question of how that issue should be treated in the context of sales services in light of the pre-existing treatment of the issue in the context of sales of tangible personal property. Next, the problem of defining …

Report And Recommendations, Sales Tax Exemption Study Commission

Walter Hellerstein Papers

No abstract provided.

First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert

Florida State University Law Review

Tax-CORPORATE FRANCHISE TAX-A TAX IN SEARCH OF AN IDENTITY

Report To The Florida Legislature, Florida Department Of Revenue

Walter Hellerstein Papers

• Table of Contents, Overview and Executive Summary (use download button)

• Chapter One: Legal Issues (Pages L-3 to L-144)

• Chapter One: Legal Issues (Pages 145 to 366)
• Department of Revenue Modifications to the Hellerstein Draft
• Chapter Two: Administrative Issues (Pages C-3 to C-11)

• Chapter Three: First and Second year Revenue Effects and Related Issues (Pages R-3 to R-58)

• Appendix I: Preliminary Department of Revenue Report and Chapter 86-166, Laws of Florida (Pages A-3 to A-55)

• Appendix II: Overview of Services Taxation in Other States (Pages A-58 to A-85)
1. State of Washington Proposed legislation
2. Summary of …

Commerce Clause Restraints On State Taxation: Purposeful Economic Protectionism And Beyond, Walter Hellerstein

Michigan Law Review

Few questions in recent years have spawned as much controversy and as little academic interest as the scope of commerce clause restraints on state tax power. The Supreme Court has handed down an extraordinary number of significant decisions addressed to the limitations the commerce clause imposes on state taxation. Yet these decisions have barely caught the eye of the nation's leading law reviews or constitutional scholars. Even those observers who have recognized the Court's renaissance of interest in the dormant commerce clause have largely confined their attention to state regulation, as distinguished from state taxation, of interstate commerce. If there …

Commerce Clause Restraints On State Taxation: Purposeful Economic Protectionism And Beyond, Walter Hellerstein

Scholarly Works

Few questions in recent years have spawned as much controversy and as little academic interest as the scope of commerce clause restraints on state tax power. The Supreme Court has handed down an extraordinary number of significant decisions addressed to the limitations the commerce clause imposes on state taxation. Yet these decisions have barely caught the eye of the nation's leading law reviews or constitutional scholars. Even those observers who have recognized the Court's renaissance of interest in the dormant commerce clause have largely confined their attention to state regulation, as distinguished from state taxation, of interstate commerce. If there …

Legal Study Of Florida's Sales Tax On Services, Walter Hellerstein, Prentiss Willson Jr.

Walter Hellerstein Papers

TABS

Exhibit A - Department of Revenue report, The Impact of 86-166 Law of Florida, 1986 (August 25, 1986)

B - Attachment B, Summary and Analysis of Principal Delegation Cases Decided by the Supreme Court of Florida during the Past Decade

C - Rough-Up of Conceptual Plan

3 - A bill to be entitled: An Act relating to state sales taxes; amending Chapter 212, F.S.; levying an excise tax on the sale and use of services. Includes annotations

4 - Formal Response

5 - Appendix: Some Alternatives to Traditional Sales Taxation