Taxation-State and Local Commons^™

1968 Panel Discussion: Some State And Local Tax Questions And Problems Recently Encountered, W. C. Andrews Jr., George D. Fischer, W. R. Moore

William & Mary Annual Tax Conference

No abstract provided.

Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter

University of Michigan Journal of Law Reform

There has been growing discontent among tax gatherers and taxpayers alike over the disposition of state and local tax disputes. Concern centers on the nature of appellate review and its availability irrespective of the tax involved or the amount or subject matter in controversy. In many jurisdictions the system of review in tax cases presents an unwieldy array of alternative administrative and judicial avenues of review which are confusing to the prospective tax appellant and destructive of economy and uniformity in the system. This article will assess the need for a specialized judicial court to review the initial disposition of …

A Rhetorical Analysis Of Political And Legal Speeches Of Robert B. Crosby, Gilbert Frank Nykodym Ii

Department of Communication Studies: Dissertations, Theses, and Student Research

I first saw Robert Crosby as a lawyer defending Duane Pope in November 1965. I was intensely interested in the Pope trial for a number of reasons. I was interested because, first, as a law student I found the legal points of interest, second, one of my law professors, Wallace Rudolph, was serving as an assistant defense counsel in the trial and, third, having a bachelors degree in speech I wanted to see what part speaking played in this trial.

As I began graduate work in speech I took a course entitled Rhetorical Criticism under Dr. Donald O. Olson. I …

State Equalization Of Local Property Tax Assessments At Fifty Percent, Anon

Washington Law Review

The Snohomish County assessor revalued the real property in two school districts of the county. Once he had determined the true and fair value of each parcel and improvement, he computed the assessed value by utilization of a 25 percent assessment ratio. The property not included in the revaluation program was assessed at 20 percent of true and fair value. The Department of Revenue ordered the County Board of Equalization to reconvene for the purpose of equalizing assessments within the county. The order required the Board to apply uniformly a 20 percent assessment ratio or to propose a reasonable alternative, …

State Equalization Of Local Property Tax Assessments At Fifty Percent, Anon

Washington Law Review

The Snohomish County assessor revalued the real property in two school districts of the county. Once he had determined the true and fair value of each parcel and improvement, he computed the assessed value by utilization of a 25 percent assessment ratio. The property not included in the revaluation program was assessed at 20 percent of true and fair value. The Department of Revenue ordered the County Board of Equalization to reconvene for the purpose of equalizing assessments within the county. The order required the Board to apply uniformly a 20 percent assessment ratio or to propose a reasonable alternative, …

Sales Tax Implications Of Retailer's Purchase Of Premium Merchandise For Trading Stamp Redemption

Washington and Lee Law Review

No abstract provided.

State Income Tax Conformity: Knotty Problems In The Branches Of The Federal Tree, Edwin S. Cohen

William & Mary Annual Tax Conference

No abstract provided.

Advantages And Disadvantages To Virginia Businesses In The Reconciliation Of Certain Major Accounting Areas As Between Federal And State Tax Laws, R. Braxton Hill Jr.

William & Mary Annual Tax Conference

No abstract provided.

Coordination Of Federal And State Tax Laws: Effect On Virginia Corporations And Their Shareholders, W. Gibson Harris

William & Mary Annual Tax Conference

No abstract provided.

Constitutionality Of The Voting Provisions In The Seventeenth Amendment To The Washington Constitution, Anon

Washington Law Review

The seventeenth amendment to the state constitution provides Washington with one of the most restrictive property tax systems in the nation. Under its provisions the aggregate of tax levies upon real and personal property in any given taxing district may not exceed forty mills on the dollar of assessed valuation in any one year. Moreover, the forty mill limit may be exceeded only when three fifths of the electors voting authorize an excess levy. The amendment further provides that the election is not valid unless the number of persons voting constitutes not less than forty per cent of the total …

Constitutionality Of The Voting Provisions In The Seventeenth Amendment To The Washington Constitution, Anon

Washington Law Review

The seventeenth amendment to the state constitution provides Washington with one of the most restrictive property tax systems in the nation. Under its provisions the aggregate of tax levies upon real and personal property in any given taxing district may not exceed forty mills on the dollar of assessed valuation in any one year. Moreover, the forty mill limit may be exceeded only when three fifths of the electors voting authorize an excess levy. The amendment further provides that the election is not valid unless the number of persons voting constitutes not less than forty per cent of the total …

Review Of Michigan And Federal Estate And Tax Planning, By P. Chirco And S. Ward, Douglas A. Kahn

Reviews

Any evaluation of a book of this nature must be made in light of its purpose and its intended audience. The authors recognize that estate and tax planning is too broad a subject to be treated comprehensively in a single volume, and, consequently, they quite properly made no effort in that direction. Rather, their apparent purpose was to furnish the non-specialist with an annotated form book containing textual discussions of tax and estate planning problems, with particular emphasis on local Michigan law.

Real Property Tax Exemptions Of Non-Profit Organizations, Robert T. Bennett

Cleveland State Law Review

Although much has been written about non-profit organizations in the area of state and local taxation, very little has been written as to tax exemptions granted to these same organizations. This only indicates that the law on this subject is not well developed and remains a source of constant litigation. This situation appears to exist for several reasons. Each state has its own tax statutes with its own definitions and interpretations, and litigation can usually be resolved by referring only to the particular state constitution involved or the Constitution of the United States.

Special Treatment Of Cemeteries, David H. Getches

Publications

No abstract provided.

Major Tax Enactments Of The 1966 Virginia Assembly-And Interpretative And Procedural Problems Encountered To Date, C. H. Morrissett

William & Mary Annual Tax Conference

No abstract provided.

Recent Cases, Law Review Staff

Vanderbilt Law Review

Civil Rights--Federal Criminal Code Protects Rights Secured by Fourteenth Amendment

==========================

Civil Rights--Removal--Strict Interpretation of Federal Removal Statute Affirmed

===========================

Labor Law--Judicial Review of Arbitrator's Authority To Imply Contractual Condition

===========================

Labor Relations--Federal Preemption of Defamation Suits Arising in Course of Organizational Campaign

===========================

State and Local Taxation--Economic Exploitation Sufficient Connection To Require Non-Resident Seller To Collect Use Tax

The Original Package—A Factor, Not A Test, Anon

Washington Law Review

By invoking the import-export clause of the United States Constitution, plaintiff sought to enjoin the imposition of state personal property taxes upon unsold portions of imported shipments of greenheart pilings and timber. The lumber was stacked in plaintiff's storage yard, according to existing orders or length. Plaintiff contended that each piece of greenheart, bearing identification stamped at the point of origin of the shipment, constituted an original package and was therefore immune from state taxation. The trial court entered judgment for defendant tax officials on the ground that, when imports are inherently incapable of being packaged, the unit of transportation …

Ohio's Local Government Fund, Lawrence J. Rich

Cleveland State Law Review

This paper will briefly explain the history of the Local Government Fund in Ohio, trace its changes, examine the statutes involved as well as the court decisions, explain the position of other states in their distribution of sales tax monies, and examine possible shortcomings and possible improvements in the present system of distribution.

Advertised Value Of Trading Stamps Is Basis For State Sales Tax--Red Head Premium Co. V. Schneider, Michigan Law Review

Michigan Law Review

Taxpayer, a trading stamp company, indicated in its catalog the number of stamps necessary to acquire various items of merchandise, and advertised in the catalog and on the face of each stamp that when exchanged for these items each stamp had a value of one cent. Consumers could, however, exchange the stamps for cash rather than merchandise at the rate of one mill per stamp. In addition, consumers not holding sufficient stamps to acquire a particular item of merchandise could make up the difference in cash by paying approximately two thirds of the advertised stamp value. Customers dealing strictly on …

Federal Estate Tax Burden Borne By A Dissenting Widow, Douglas A. Kahn

Articles

Renunciation of her deceased husband's will entitles a widow to a specified percentage of the husband's net estate (or a dower interest) in lieu of any benefits she would otherwise have received under the will. The size of the dissenting widow's share differs among the several states, but the normal range is from one third to one half of her husband's net estate. In some jurisdictions the widow's share is determined, in whole or in part, according to the portion to which she would be entitled if her husband had died intestate, but in these jurisdictions the widow's share generally …

Developments Bearing On The Future Of Taxation In Virginia, Waller H. Horsley

William & Mary Annual Tax Conference

No abstract provided.

Widow's Succession In Common-Law Property State To Husband's Rights In Her Half Of Community Property Is Taxable And Valued At One-Half Of Entire Community--In Re Kessler's Estate, Michigan Law Review

Michigan Law Review

While residing with his wife in California, decedent purchased stock, which under California law became community property. The couple later moved to Ohio, a common-law property state, where decedent died. An Ohio probate court approved the executor's determination that the widow's one-half interest in the stock was not subject to the Ohio succession tax. On appeal by the state tax commissioner to the Ohio Supreme Court, held, reversed, three judges dissenting. A wife's succession to her husband's right to manage and control her half of the community property is subject to the Ohio succession tax on joint and survivorship …

State And Local Taxation -- 1964 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

Five cases involving a construction of sections 67-26021 and 67-26092 of the income tax statute (Hall Income Tax) were consolidated for one opinion in the Gallagher case. Two of the cases involved the redemption of shares by the issuing corporations; the other three involved the liquidation of corporations, with a surrender of shares and distributions of assets. The Commissioner, in all of these situations, imposed an income tax on the amount constituting the difference between the original investments in the shares and the sum received in liquidation or redemption. The Commissioner argues that although these amounts may not have been …

Assessments In Washington, Philip A. Trautman

Washington Law Review

The history of the development of cities and towns in Washington, as elsewhere in the nation, is punctuated with problems relating to the construction and financing of local improvements. The accelerating increase of population in metropolitan areas of the state, can be expected to multiply these problems. It thus seems appropriate to examine special assessment principles as an aid to counsel representing private parties or municipalities

Tax Legislation Enacted By The 1964 General Assembly Of Virginia, H. Brice Graves

William & Mary Law Review

No abstract provided.

100% Assessment In Kentucky, Roger M. Oliver

Kentucky Law Journal

No abstract provided.

A Projection Of Washington's Financial Needs, George A. Shipman

Washington Law Review

This is a projection of the financial needs of the State of Washington over the next three biennial periods. It is intended to serve the practical need of observing current issues of state appropriations and financing in terms of apparent short-range trends. At the outset, it should be made clear that this effort is highly tentative. At the time of writing, basic data with respect to the trends that influence levels of governmental activity, both locally and statewide, fall far short of a desirable base for an accurate projection. Also, several possibilities for federal action which directly influence state and …

The Washington Tax System—How It Grew, Alfred Harsch

Washington Law Review

Since the establishment of Washington as a territory in 1854, the state's taxing system has expanded from a simple two-tax program, adequately serving the needs of its rough pioneer communities, into an involved complex of multiple taxes, limited and confined either within a rigid and strictly construed constitutional framework or by the outer limits of economic and political feasibility. Whatever may be one's belief with respect to the desirable extent of the governmental activities and services of the state and its many subdivisions, there can be no denying the proposition that the state's existing revenue system creaks, groans, and mightily …

Tax Problems From The Agricultural Point Of View, Chas. W. Hodge

Washington Law Review

The farmer in the State of Washington carries a heavier state and local tax burden in relation to both his net income and his gross return from products and services sold than any major industry not specially taxed. Although specially taxed businesses such as liquor, tobacco, and amusements often carry very high taxes in relation to their volume of business, in most cases all competitors for the market carry the same tax load in the market area in which they compete. While this makes the incidence of the tax hard to trace, it is fairly certain that such taxes generally …

Tax Problems From The Business Point Of View, Phillip Strawn

Washington Law Review

It would seem desirable to begin a discussion of state and local taxes from the business point of view by providing some indication of the meaning of the term "business." A dictionary definition which is pertinent is "the buying and selling of commodities and services; commerce; trade." Thus broadly defined, the term "business" embraces a great variety of activities and organizations. It includes such activities as manufacturing, wholesaling, retailing and the provision of services. It includes such organizational forms as corporations, partnerships, and sole proprietorships.