Taxation-State and Local Commons^™

Michelin Tire Corp. V. Wages: Enhanced State Power To Tax Imports, Walter Hellerstein

Scholarly Works

In Michelin Tire Corp. v. Wages, the Supreme Court abandoned a century of precedent in holding that the Import-Export Clause does not bar a state from imposing a nondiscriminatory ad valorem property tax on imported goods. The provision forbidding the states from laying "any Imposts or Duties on Imports or Exports" was never intended to prohibit such a levy, the Court now tells us, and the case first suggesting that it did, Low v. Austin, was "wrong decided." Over a mild protest of Mr. Justice White, the Court thus obviated any examination of the principal issue the parties …

The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller

Maryland Law Review

No abstract provided.

State Taxpayer Remedies, L.O. Buckland

Mercer Law Review

Taxpayers in Georgia have four principal means of obtaining judicial review of their state tax liabilities, but the statutes permitting review are not located in a single, convenient location and the practitioner faces considerable research in order to determine his client's remedies. The four means, or remedies, are: (1) the appeal under the tax administration provisions; (2) the affidavit of illegality; (3) the suit for refund; and (4) the appeal under the Administrative Procedure Act. This article provides a brief summary of these remedies. No attempt was made to exhaustively examine the many factual situations that can arise or to …

Moe V. Confederated Salish And Kootenai Tribes Of Flathead Reservation, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Dividing The Pie More Evenly: Post-Rodriguez Judicial And Legislative Alternatives To School Financing In Illinois, Douglas James Rathe

Loyola University Chicago Law Journal

No abstract provided.

The Individual Exemption From The Illinois Personal Property Tax, 9 J. Marshall J. Prac. & Proc. 424 (1975), Richard O. Wood

UIC Law Review

No abstract provided.

Regulation Of Municipal Solid Waste Through Taxation: The New York Recycling Incentive Tax, Jeffrey M. Gaba

Faculty Journal Articles and Book Chapters

No abstract provided.

Judicial Developments In The Taxation Of Real Property Since The Adoption Of The Illinois Constitution Of 1970, 9 J. Marshall J. Prac. & Proc. 333 (1975), Sheldon Gardner

UIC Law Review

No abstract provided.

Kahn V. Shevin And The "Heightened Rationality Test": Is The Supreme Court Promoting A Double Standard In Sex Discrimination Cases?

Washington and Lee Law Review

No abstract provided.

Preferential Property Tax Treatment Of Farmland And Open Space Under Michigan Law, Ronald Henry

University of Michigan Journal of Law Reform

This note will attempt to explain the new Michigan statute and evaluate the effectiveness of this type of legislation as a means of preserving open space and farmland from conversion to more intensive use.

Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr.

Kentucky Law Journal

No abstract provided.

Powers Of The State Of Kentucky In Implementing An Effluent Tax As A Part Of An Interstate Ohio River Basin Water Pollution Control Program, Anita L. Morse, Edward Zeigler

KWRRI Research Reports

This report is intended to set forth some of the problems and solutions involved in financing and regulating water quality control. The purpose is to record some of the major problems confronting those who legislate water quality, those who espouse technological answers, and those who see the problem in terms of economic solutions. The limits placed by political and institutional constraints on solutions to these problems are frequently not understandable.

Within this report are contained separate investigations: a study of federal-interstate relations and the interstate compact; a study of Kentucky's common law approach to water rights; a study of financing …

State Taxation—Use Of Taxing Power To Achieve Environmental Goals: Vermont Taxes Gains Realized From The Sale Or Exchange Of Land Held Less Than Six Years—Vt. Stat. Ann. Tit. 32, §§ 10001-10 (1973), Mary Miles Teachout

Washington Law Review

In 1973 Vermont became the first state to enact a tax applying specifically to gains realized from the sale of land. The tax, confined to gains on short-term land holdings and designed to control short-term land speculation, promises to become a new weapon in the growing arsenal of innovative land use measures designed to channel land transfer and development in environmentally and socially responsible directions. This note examines the new Vermont tax, assessing its advantages relative to more traditional land use measures. It analyzes a recent Vermont Supreme Court decision upholding the tax and concludes, as did the court, that …

Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein

Michigan Law Review

My purpose here is fourfold: first, to inquire into the theoretical and constitutional underpinning of Vermont's taxing scheme against the background of the case that challenged the validity of the levy; second, to analyze the impact of related legislation on the principles upon which the basic Vermont formula was constructed; third, to determine whether there are reasons of law or policy why other states should not adopt schemes similar to Vermont's; and, fourth, to consider in light of the foregoing some of the recurring problems concerning the treatment of nonresidents under state income tax statutes.

Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein

Scholarly Works

With respect to the taxation of personal income, it was plain by 1940 that states were constitutionally free to tax residents on all personal income wherever earned and nonresidents on personal income earned within the state, even though these two principles, taken together, meant that an individual's income might be subject to double-taxation by different states. The Supreme Court, after toying with the idea for a decade, finally rejected the invitation to forge the due process clause into a tool for preventing multiple taxation and reverted to the ruling law of an earlier era that left the solution of such …

Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein

Scholarly Works

With respect to the taxation of personal income, it was plain by 1940 that states were constitutionally free to tax residents on all personal income wherever earned and nonresidents on personal income earned within the state, even though these two principles, taken together, meant that an individual's income might be subject to "double-taxation" by different states. The Court, after toying with the idea for a decade, finally rejected the invitation to forge the due process clause into a tool for preventing multiple taxation and reverted to the ruling law of an earlier era that left the solution of such problems …

State Taxation—Privately Held Leaseholds In Publicly Owned Land—Ch. 187, [1973] Wash. Laws 1st Ex. Sess., Scott Dunham

Washington Law Review

In April 1973 the Washington State Legislature enacted the Leasehold Exemption Act, providing special tax treatment for certain leasehold interests in publicly owned, tax-exempt land. This measure was a response to the 1970 Washington Supreme Court decision which held that, in valuing these leasehold interests for ad valorem property tax purposes, the same standards of assessment were to be utilized as were used for valuing taxable property in general. The Legislature chose to apply the court's 1970 decision prospectively only. In so doing, it has placed serious strains on the assessment process. This note will discuss these administrative problems, as …

Constitutional Limitations On Income Taxes In Tennessee, Walter P. Armstrong, Jr.

Vanderbilt Law Review

Until either article 2, section 28 or the judicial construction of that section is modified, Tennessee will be unable to levy a general personal income tax. The revenue needs of the state will rise dramatically during the next twenty years, placing increasing strain on the antiquated and regressive privilege-property tax structure no win effect.' As noted earlier, a constitutional amendment specifically authorizing a personal income tax does not appear to be a likely prospect for the foreseeable future. The only feasible solution seems to be the passage of a nongraduated income tax, such as that proposed by the Tax Modernization …

Residential Property Assessments In The City Of Buffalo: A Study Of The Use Of Administrative Discretion, George M. Hezel

Buffalo Law Review

No abstract provided.

The Minnesota Tax Title: An Argument For Its Marketability -- The 1874 Forfeiture System From A 1974 Perspective, Donald H. Gjerdingen

Articles by Maurer Faculty

No abstract provided.

Real Property Tax Relief For The Elderly, Edsell M. Eady Jr.

University of Michigan Journal of Law Reform

This article focuses on the elderly person's problem of coping with real property taxation. Although property taxes vary in intensity from place to place, the elderly bear a particularly heavy burden. The property tax generally does not reflect a taxpayer's ability to pay, since it is usually levied in proportion to the value of real property rather than in relation to a homeowner's income. Thus people with low incomes may have to pay a greater percentage of their incomes as real property tax than people with higher incomes. The real property tax can be a formidable problem for an elderly …

Ancient Simplicity Is Gone- Procedural Aspects Of Relief From Taxes Administered By The Virginia Department Of Taxation, Lee F. Davis Jr.

University of Richmond Law Review

The Virginia Supreme Court has referred to "the convenience, elasticity and fairness" of the Virginia procedure for the correction of erroneous assessments of taxes. Few would add "clarity" to this description, yet the statutory remedies, however complicated, are usually the only source of relief for the taxpayer.

Jurisdiction: Federal Court, Federal Question; Taxation: State; Tribal Courts: Judicial Immunity; Indian Civil Rights Act: Federal Jurisdiction; Rights Of Way: Railroads; Jurisdiction, Federal Courts: Exhaustion Of Tribal Remedies; Equal Protection: Illegitimates; Civil Procedure: Full Faith And Credit

American Indian Law Review

No abstract provided.

The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza

St. Mary's Law Journal

Abstract Forthcoming.

State Taxation Of Indians—Federal Preemption Of Taxation Against The Backdrop Of Indian Sovereignty—Mcclanahan V. Arizona State Tax Commission, 411 U.S. 164 (1973); Mescalero Apache Tribe V. Jones, 411 U.S. 145 (1973); Tonasket V. Washington, 411 U.S. 451 (1973), Clydia J. Cuykendall

Washington Law Review

Over the years, the policy of the federal government toward American Indians has vacillated between attempts to assimilate them into American society on the one hand and efforts to preserve their independence and cultural identity on the other. Like a pendulum, this policy, as expressed in congressional legislation, has swung from efforts in 1887 to break up the reservations by transferring tribal lands to individual Indians in fee, to the halting in 1934 of further such alienation, and then back again since the 1950s to renewed efforts to end tribal existence. The legal theories and canons of construction generated by …

Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps

West Virginia Law Review

No abstract provided.

Perfection Of A California Tax Lien., Lewis D. Wall

St. Mary's Law Journal

Abstract Forthcoming.

Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson

St. Mary's Law Journal

Abstract Forthcoming.

The United States Government Breached Its Fiduciary Duty By Paying Oklahoma Estate Tax On The Property Of A Noncompetent Osage Indian Without Determining Whether Intervening Cases And Internal Revenue Rulings Had Removed The Requirement For Paying The Tax., Phyllis Wilson Gainer

St. Mary's Law Journal

Abstract Forthcoming.

The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review

Michigan Law Review

This Comment will attempt to alert potential investors in and trustees of REITs to the full extent of the liabilities that they could suffer for contract debts incurred in the name of the trust and torts committed by trust personnel. Since state tax considerations also play a significant role in investment decisions, the manner in which each state taxes the REIT and its shareholders on income derived from property and business in that state will also be investigated. Finally, a rational path out of the morass created by current state law will be articulated in order to prompt renewed discussion …