Taxation-State and Local Commons^™

Constitutional Limitations On State Taxation Of Corporate Income From Multinational Corporations, Paul J. Hartman

Vanderbilt Law Review

This Article explores the Supreme Court's treatment, leading up to and including the Container decision, of state taxation of corporate income from multinational operations. Part II highlights the Court's development, prior to 1982, of the basic principles of federal limitations on the states' taxing powers that guided its decision in Container. Part III takes a more detailed look at two 1982 Supreme Court cases, ASARCO, Inc. v. Idaho State Tax Commission and F.W. Woolworth Co. v. Taxation and Revenue Department, in which the states suffered a setback in their efforts to extend the reach of their taxing powers over income …

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

McCormack Graduate School General Publications (active until 2013)

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …

Defining And Valuing The Base Of The Property Tax, Joan M. Youngman

Washington Law Review

This article will consider the applicability of the "summation-of-interests" definition of property to the easement question generally, and will conclude that it is preferable to its alternatives in that context as well. The "summation-of-interests" definition in the easement context contradicts precedent established early in this century and accepted by a majority of jurisdictions. However, this precedent is based upon a number of logical errors: it equates property rights with property value, assumes that "property" must be defined as the rights retained by the owner of the fee, and sets the realizable sale price of the owner's interest as an upper …

Armco Inc. V. Hardesty, Lewis F. Powell, Jr.

Supreme Court Case Files

No abstract provided.

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto

McCormack Graduate School General Publications (active until 2013)

The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.

In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …

Transboundary Groundwater Law: Focus On The U.S.-Mexico Boundary [Includes Appended Opinion In City Of El Paso Ex Rel. Pub. Serv. Bd. V. Reynolds, Civ. No. 80-730 Hb, 563 F. Supp. 279 (D.N.M. 1983)], Albert E. Utton

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

48 pages.

Federal And Indian Reserved Rights To Groundwater [Outline], Robert S. Pelcyger

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

6 pages.

Comparative Approaches To Groundwater Management, Robert D. Hayton

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

38 pages.

Problems Of Interstate Allocation Of Groundwater, Charles E. Corker

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

41 pages.

Ground Water Monitoring System And Procedures At Kin-Buc I Landfill Middlesex County New Jersey, Dan D. Raviv

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

37 pages (includes illustrations and map).

Groundwater Management Under The Florida Water Resources Act, Richard Hamann

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

44 pages (includes maps).

Groundwater And Intergovernmental Relations In The Southern San Joaquin Valley, California, Sally K. Fairfax, Barbara T. Andrews

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

25 pages (includes maps).

Ogallala Ground Water, Morton W. Bittinger

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

12 pages.

The San Luis Valley Groundwater Dispute, David Harrison, Jeris Danielson

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

25 pages (includes illustrations and map).

Groundwater Quality: The Issues, Remedies And Strategies, Kathleen M. Kulasza

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

34 pages.

Groundwater Pollution Problems In Mining And Energy Production, Henry W. Ipsen

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

17 pages.

Subsidence Of Land Caused By Ground-Water Pumping, Thomas L. Holzer

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

22 pages (includes illustration).

Contains references (pages 2-6).

Agenda: Groundwater: Allocation, Development And Pollution, University Of Colorado Boulder. Natural Resources Law Center

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

Even before the [Natural Resources Law] Center was established [in the fall of 1981], the [University of Colorado] School of Law was organizing annual natural resources law summer short courses. To date four programs have been presented:

- July 1980: "Federal Lands, Laws and Policies-and the Development of Natural Resources"

- June 1981: "Water Resources Allocation: Laws and Emerging Issues"

- June 1982: "New Sources of Water for Energy Development and Growth: lnterbasin Transfers"

- June 1983: "Groundwater: Allocation; Development and Pollution"

(Reprinted from Resource Law Notes, no. 1, Jan. 1984, at 1.)

University of Colorado School of Law professors …

Legal Systems For Allocating Groundwater And Controlling Its Extraction, Charles F. Wilkinson

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

22 pages (includes illustration).

Contains research sources list (pages 1-2).

Hydrology: Unraveling The Mysteries Of Groundwater Occurrence And Movement, Thomas M. Stetson

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

31 pages (includes illustrations).

Glossary omitted.

Observations On Groundwater Law From The Federal Perspective, Carol E. Dinkins

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

66 pages.

Contains several cases and US Congress bills as supplemental materials.

Digitized copy lacks the Memorandum Opinion for City of El Paso v. Reynolds (563 F.Supp 379 (D. New Mexico 1983)).

Sustaining Aquifer Productivity, Harrison C. Dunning

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

12 pages.

Includes full text of the Owens Valley Groundwater Management Referendum Measure A, which is an ordinance to regulate the extraction of groundwater within the Owens Valley groundwater basin.

The Existence Of State And Tax Partnerships: A Primer, Donald J. Weidner

Florida State University Law Review

No abstract provided.

Taxation, Charles D. Dunbar

West Virginia Law Review

No abstract provided.

Due Process And Commerce Clause Considerations Under The West Virginia Business And Occupation And Carrier Income Taxes--J.C. Penney To Milacron, Robert G. Lathrop

West Virginia Law Review

No abstract provided.

State Taxation Of Energy Resources: Are Consuming States Getting Burned?, Nancy E. Shurtz

Vanderbilt Law Review

The Arab oil embargo of 1973 and the severe energy shortage it caused in the United States prompted federal authorities to formulate a national energy policy that would encourage exploitation of domestic energy resources. As the federal government has implemented this energy policy, states rich in natural resources have begun to tax the energy mining and production operations within their borders.

In this Article Professor Shurtz discusses the constitutional limits of this taxation and examines how the revenues from these taxes alter the balance of wealth between energy-producing and energy-consuming states. Professor Shurtz concludes that revisions in revenue sharing formulae, …

Another Day Older And Deeper In Debt: Debt Limitation, The Broad Special Fund Doctrine, And Wppss 4/5, Dennis J. Heil

Seattle University Law Review

The weakness of the Broad Special Fund Doctrine becomes evident when viewed in light of its application to an enormous debt such as construction of a multi-billion dollar power plant. Furthermore, the doctrine is directly at odds with the purposes underlying constitutional and statutory debt limitations. This Article presents a brief history of debt limitation provisions. Next, it discusses the history of the Special Fund Doctrine and sets forth criticisms of the Broad Special Fund Doctrine. The Article concludes by recommending a concept for a Narrow Special Fund Doctrine and applies it to the construction of two nuclear power plants …

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 …

Is Everyone Paying Their Fair Share--An Analysis Of Taxpayers' Actions To Equalize Taxes, Jane Moran

West Virginia Law Review

No abstract provided.

Federalism And State Taxation Of Multistate Enterprises, Howard Hunter

Research Collection Yong Pung How School Of Law

This article began to develop in my mind during the fall of 1981 when I read the Supreme Court's opinion in Commonwealth Edison Co. v. Montana,1 as I was preparing notes for my first year constitutional law class. I was trying to determine how best to present to novices the sometimes dry and often confusing materials onthe Commerce Clause, and Commonwealth Edison, at first blush, seemed to be a good case to use with National League of Cities v. Usery2 to discuss the scope of permissible federal action under the Commerce Clause and the concomitant limitations on state action also …