Taxation-State and Local Commons^™

State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein

Michigan Law Review

The first part of this Article, State Income Taxation of Multijurisdictional Corporations: Reflections on Mobil, Exxon, and H.R. 5076, did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARCO and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a continuing if quixotic effort to …

State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein

Scholarly Works

The first part of this Article, "State Income Taxation of Multijurisdictional Corporations: Reflections on Mobil, Exxon, and H.R. 5076" [79 Mich. L. Rev. 113], did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARCO and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a …

State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein

Scholarly Works

The first part of this Article, State Income Taxation of Multiurisdictional Corporations: Reflections on Mobil, Exxon, and H A 5076, did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARC0 and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a continuing if quixotic effort …

The "Unitary" Business In State Taxation: Confusion At The Supreme Court?, C. Douglas Floyd

BYU Law Review

No abstract provided.

A Deferential Interpretation Of The Complete Auto Transit Test For Determining Whether A State Tax Unconstitutionally Burdens Interstate Commerce: Commonwealth Edison Co. V. Montana, Richard L. Musick

BYU Law Review

No abstract provided.

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 …

Federal Limitations On State And Local Taxation, William R. Anderson

Vanderbilt Law Review

Federal Limitations on State and Local Taxation presents a central question about how usefully and how legitimately courts have dealt with the issues of state taxing powers. The United States Supreme Court has assumed a role as the principal architect of this component of federalism. State legislatures and tax officials have, of course, played roles, but they have always operated under the shadow of judicial doctrine. While Congress has not been wholly inactive, its role has been derivative, interstitial, and hesitant. Perhaps Congress' fact-finding role has been larger than its legislative role.'

Special Taxing Districts In Florida, David M. Hudson

Florida State University Law Review

No abstract provided.

Constitutional Law - Commerce Clause - State Taxation Of Interstate Commerce - Supremacy Clause, Comfrey Scott Ickes

Duquesne Law Review

The United States Supreme Court has upheld the constitutionality of the Montana coal severance tax finding that it does not violate the Commerce Clause and that it is not inconsistent with federal legislation.

Commonwealth Edison Company v. Montana, 453 U.S. 609 (1981).

Federal Tax Concepts As A Guide For State Apportionment Of Dividends, Richard Pomp, Rebecca S. Rudnick

Faculty Articles and Papers

In ASARCO, Inc. v. Idaho State Tax Commission, the Supreme Court rejected Idaho’s definition of income, and limited the apportionability of dividends, interest, and capital gains. The Court held that a unitary business relationship did not exist between ASARCO and the dividend payors, but did not address whether such a relationship was a sufficient precondition or a necessary one.

This article addresses two federal tax doctrines that may provide insight into state taxation of dividends: (1) the “effectively connected” doctrine, and (2) the Corn Products doctrine. The article first provides a detailed examination of the facts in ASARCO, and discusses …

Kentucky Law Survey: Taxation, Frederick W. Whiteside

Kentucky Law Journal

No abstract provided.

Taxation: Tribal Taxation, Secretarial Approval, And State Taxation--Merrion And Beyond, David B. Wiles

American Indian Law Review

No abstract provided.

Federal Recent Developments

American Indian Law Review

No abstract provided.

Recent Virginia Tax Developments, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Appendix: Recent Virginia Tax Developments, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Virginia Tax Procedures: Unfinished Business, J. Timothy Philipps

Washington and Lee Law Review

No abstract provided.

Impact Fees: An Answer To Local Governments' Funding Dilemma, Julian Conrad Juergensmeyer, Robert Mason Blake

Florida State University Law Review

No abstract provided.

Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii

West Virginia Law Review

No abstract provided.

State Taxation In The Federal System: Perspectives On Louisiana's First Use Tax On Natural Gas, Walter Hellerstein

Scholarly Works

The Louisiana First Use Tax is presently the subject of no less than eleven judicial proceedings in state and federal courts, including an original action pending before the Supreme Court and the Special Master to whom the case has been assigned. Any attempt to evaluate in detail the merits of these various challenges to the Louisiana levy in light of the myriad and complex issues they raise would hardly be possible in this forum. Indeed, at this junction, any such undertaking would probably be premature in light of the fact that many of the legal and evidentiary issues raised by …

The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto

Center for Studies in Policy and the Public Interest Publications

On November 4, 1980 the citizens of Massachusetts, by a vote of 59% to 41%, resoundingly endorsed a tax reduction plan known as Proposition 2 1/2. All communities in the Commonwealth were faced with an immediate reduction in their local revenues due to the immediate cut in the excise tax that Proposition 2 1/2 called for, and up to 130 communities will have to implement a 15% reduction in their tax levies for FY 1982.

Already there are protestations from many local officials that they cannot make the required tax cuts without severely reducing the level of local services. The …

Tax Apportionment Of The Income Of A Unitary Business: An Examination Of Mobil Oil Corp. V. Commissioner Of Taxes Of Vermont, William D. Dexter

BYU Law Review

No abstract provided.

The Impact Of The Mobil Case On Apportionment Of Income, Frank M. Keesling

BYU Law Review

No abstract provided.

Qualifying Gifts Of Fractional Shares Of Illinois Land Trusts For The Present Interest Exclusion, 14 J. Marshall L. Rev. 717 (1981), Wallace J. Wolf

UIC Law Review

No abstract provided.

State Taxation Of Federal Instrumentalities: Application To Federal Loan & Equity Programs, James W. Smith

Fordham Urban Law Journal

This Note discusses the attempts by states to tax entities which have a distinguishing connection to the federal government. Two competing interests are at stake. First, from the perspective of the federal government, such taxation by the state involves the power to destroy or at least the power to substantially interfere with the functions of federal law and thus subvert the operation of the Supremacy Clause. Second, because the taxing power is an essential instrument of every sovereign government, the judicial denial of a state's right to exercise this power would deprive it of a much needed source of revenue. …

After House Bill 920: An Analysis Of Needed Real Property Tax Reform, Robert P. Rink

Cleveland State Law Review

This Note will analyze the current state of real property tax law in Ohio and its relationship to H.B. 920. The tax reform provision of H.B. 920 will be separately analyzed from both the historical perspective surrounding its passage and the technical perspective of its mathematical calculations. A further analysis of the relationship between taxation by uniform rule under Article XII, § 2 of the Ohio Constitution will be undertaken. The conclusion will focus on a constitutionally valid solution to the problem of property tax reform while, at the same time, noting several essential and unusual questions.

State And Local Taxation, Thomas J. Harrold Jr.

Mercer Law Review

The new Public Revenue Code became effective at the beginning of this year and is the most important development in recent years in the area of state and local taxation in Georgia. The new Code is designed to streamline and modernize Georgia tax statutes, but is not intended to make any substantive changes in the law. A few oversights and inadvertent omissions have been corrected by an act passed by the 1980 general assembly. An undertaking of this magnitude inevitably leaves a few cracks and crevices and promises to stir lively litigation during the next few years.

In addition to …

Survey Of Developments In West Virginia Law: 1980

West Virginia Law Review

No abstract provided.

The Continuing Debate Over Tuition Tax Credits, Howard Hunter

Research Collection Yong Pung How School Of Law

Prior to the end of World War II, the federal government had little involvement in educational matters. Since then it has become a principal benefactor of higher education and has provided substantial financial assistance to public elementary and secondary schools. In addition, the federal government has funded various programs for preschool education, for adult education, for the training of physically or mentally disabled persons, for student loans, for veterans' benefits and for numerous other educational programs. Thus education, once a matter for private control and support and for local and state government regulation has now become a matter of significant …

State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein

Michigan Law Review

The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to consider the congressional reaction they may engender. Because the terrain that this Article covers may be unfamiliar to some readers, a few further words of introduction may be appropriate.

Taken together, the Mobil and Exxon decisions dealt with the three methods of dividing a multijurisdictional corporation's income among the states - specific allocation, separate accounting and apportionment by formula. Each method provides a different solution to the problem of determining the portion of the income of multistate businesses that should be taxable by …

Constitutional Law—The Scope Of The Commerce Clause In International Commerce—Japan Line, Ltd. V. County Of Los Angeles, 441 U.S. 434 (1979), Laura Treadgold Oles

Washington Law Review

By exempting containers in international commerce from local ad valorem property taxes, the Japan Line Court's interpretation of the commerce clause gives foreign merchants an advantage over their domestic competitors. The Court, lacking alternative grounds for exempting foreign containers from the state tax, concluded that the commerce clause justifies such disparate treatment. Rather than adopting an interpretation of the commerce clause which is inconsistent with its purpose, the Court should have upheld the tax and left the difficult question of international tax policy to be resolved comprehensively in a more appropriate forum.