Taxation-State and Local Commons^™

The Washington State Tax Structure As Viewed By The Consumer, Phillip W. Cartwright

Washington Law Review

In evaluating the Washington tax structure from the view point of the consumer it is necessary to determine what is meant by "the consumer." For purposes of this discussion, the term consumer describes a member of the general public performing in his role as a householder rather than in his role as an employee, employer, or self-employed individual. In his role as a consumer, the individual has a certain set of criteria with which he can render a judgment in respect to his satisfaction with a tax structure. Cast in another role, this same individual may well have another set …

State And Local Tax Problems From The Labor Point Of View, Joe Davis

Washington Law Review

This is a short presentation of what is believed to be the representative viewpoint of labor with respect to the inequities and inadequacies of the system as we now understand it. It is not intended to be an exhaustive examination of the taxing system now in use in the State of Washington.

State Priority To Sales Tax Proceeds In Bankruptcy

Indiana Law Journal

No abstract provided.

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

William & Mary Annual Tax Conference

No abstract provided.

The Norfolk Retail Sales And Use Tax, W. R. Moore

William & Mary Annual Tax Conference

No abstract provided.

State Tax Liability Of Servicemen And Their Dependents, John E. Flick

Washington and Lee Law Review

No abstract provided.

Comments On The "Report Of The Commission On State And Local Revenues And Expenditures And Related Matters", Fitzgerald Bemiss

William & Mary Annual Tax Conference

No abstract provided.

Comparison Of Washington And Federal Gift Taxes, Richard H. Williams

Washington Law Review

Generally, federal gift tax consequences are uppermost in the Washington lawyer's mind when he deals with gift tax problems. Consequently, certain differences in the Washington gift tax law are inadvertently overlooked. Although the Washington Act was patterned after the federal act of 1932, several important areas of difference do exist between the two statutes. The purpose of this comment is to explain portions of the Washington gift tax statute, while comparing and contrasting it with the Internal Revenue Code of 1954. The dearth of cases construing the Washington gift tax statute presents a problem in areas where the statute is …

Taxation—Tax Exemption Allowed For Portion Of Hospital Premises Supplied To Hospital Personnel, Thomas M. Agate

Buffalo Law Review

Saint Lukes Hosp. v. Boyland, 12 N.Y.2d 135, 187 N.E.2d 769, 237 N.Y.S.2d 308 (1962).

State And Local Taxation: A Comment, William H. Sager

Journal of Legal Education

No abstract provided.

Constitutional Law—Business And Occupation Tax—Constitutionality, Kenneth L. Schubert, Jr.

Washington Law Review

The Washington court denied the claim of General Motors that the Washington Business and Occupation Tax violated the due process and commerce clauses as applied to its interstate business of wholesaling new cars. The Tax Commission had determined that the activities of General Motors within the state subjected the corporation to this tax on its gross receipts.

Book Reviews, Abraham S. Goldstein, Ivan C. Rutledge, Paul W. Bruton, Sheldon Tefft, Frank D. Emerson, William F. Willier, Forrest W. Lacey, Edward F. C. Mcgonagle

Journal of Legal Education

No abstract provided.

Uniform Property Taxation In Indiana--The Need For A Constitutional Amendment

Indiana Law Journal

No abstract provided.

Federal Estate And State Inheritance Tax Aspects Of The Family Allowance, The Homestead, And The In Lieu Of Homestead Awards, Donna Berg

Washington Law Review

Petitions for setting aside the homestead or for an award in lieu of homestead are relatively common, and the family allowance is often requested. The availability of family support payments as deductions from the decedent's estate for federal estate and state inheritance tax purposes will be considered in this Comment. Their deductibility vel non for Washington State Inheritance Tax purposes is reasonably clear. For Federal Estate Tax purposes, it appears that the homestead or in lieu of homestead award does qualify, but that the family allowance does not qualify, for the marital deduction.

State And Local Taxation—County-Imposed Real Estate Sales Tax—Applicabilty To Corporate Transfers In Dissolution, Gordon G. Conger

Washington Law Review

Extending the reasoning in Deer Park Pine Indus., Inc. v. Stevens County, Doric Co. v. King County holds that a distribution of a dissolved corporation's sole asset to its sole shareholder, who does not assume an existing debt of the corporation, is not a sale within the meaning of RCW 28.45.050, which authorizes counties to levy a tax on the sale of real estate.

Deductions And Credits For State Income Taxes, Walter W. Heller

Kentucky Law Journal

No abstract provided.

Taxation—Statute Assessing Trailers To Owners Of Real Property Upheld, Philip C. Burke

Buffalo Law Review

Andrews v. State, Andrews v. State, 9 N.Y.2d 606, 217 N.Y.S.2d 9 (1961); In re Clearview Expressway, City of New York, 9 N.Y.2d 439, 214 N.Y.S.2d 438(1961); Selig v. State, 10 N.Y.2d 34, 217 N.Y.S.2d 33 (1961).

Taxation—Tax Increase On Harness Tracks Upheld, Miles A. Lance

Buffalo Law Review

People (ex rel. Watchtower Bible and Tract Society) v. Haring, 8 N.Y.2d 350, 207 N.Y.S.2d 673 (1960).

State And Local Taxation -- 1961 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

Not many cases involving state taxes have been decided by the Tennessee courts during the period covered by this survey. Action taken in the halls of Congress, however, has the potential of a major revamping of the taxing power of all state and local governments.

Financing Industrial Development In The South, Margie F. Pitts

Vanderbilt Law Review

Proponents of public industrial building financing justify their position by pointing to the need to supplement private investment and to raise the level of per capita income in areas which have chronically suffered from this condition. The view one adopts of such financing is often couched on the high theme of free enterprise versus governmental participation. Yet the problem may also be viewed from the perspective of the South and its immediate needs.In the long run, it might well be that this program will have served to furnish a starting point for the process of development which would lead to …

Recent Cases, Law Review Staff

Vanderbilt Law Review

CONSTITUTIONAL LAW--DUE PROCESS--ADMINISTRATIVE AGENCY MAY DENY APPRISAL AND CONFRONTATION IN PURELY INVESTIGATIVE PROCEEDING

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CONSTITUTIONAL LAW--DUE PROCESS--STATE MAY DISCHARGE EMPLOYEE FOR FAILURE TO PERFORM STATUTORY DUTY TO ANSWER

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DAMAGES--REFUSAL TO INSTRUCT JURY TO CALCULATE LOSS OF EARNINGS ON THE BASIS OF NET INCOME AFTER TAXES

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EVIDENCE--ADVERSE SPOUSAL TESTIMONY--WIFE COMPELLED TO TESTIFY IN MANN ACT PROSECUTION

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FEDERAL PROCEDURE--CHANGE OF VENUE--TRANSFER OF CIVIL ACTION MUST BE TO DISTRICT HAVING STATUTORY VENUE

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FEDERAL TORT CLAIMS ACT--SUIT ALLOWED FOR NEGLIGENCE EVEN THOUGH ACCOMPANIED BY MISREPRESENTATION

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INSURANCE--FEDERAL TRADE COMMISSION--REGULATION BY STATE WHERE UNFAIR TRADE PRACTICE ORIGINATES DOES NOT OUST FTC …

Corporate State Income Tax--Sales Factor Of Apportionment Formula, William M. Dishman

Kentucky Law Journal

No abstract provided.

Amortization Of Nonconforming Uses, Sanford Rosenblum

Buffalo Law Review

Town of Somers v. Camarco, 24 Misc. 2d 673, 205 N.Y.S.2d 724 (1960).

Constitutional Law - Due Process - Collection Of State Use Tax From Nonresident Vendor, Jerome M. Salle

Michigan Law Review

Plaintiff, a Georgia corporation not qualified to do business in Florida, solicited orders for merchandise from Florida residents through independent brokers who forwarded the orders to plaintiff's Georgia office for acceptance. Plaintiff did not maintain any place of business in Florida nor have any regular employee or agent there. In a suit to enjoin the enforcement of a distress warrant issued upon plaintiff's failure to collect the Florida use tax, the chancellor denied relief and the Florida Supreme Court affirmed. On appeal to the United States Supreme Court, held, affirmed, one Justice dissenting. Enforcement of the statute requiring collection …

Constitutional Law - Governmental Immunity - Immunity Of Agent Of Federal Government To State Taxation, Robert M. Steed S.Ed.

Michigan Law Review

E. I. du Pont de Nemours and Company contracted with the Atomic Energy Commission to construct and operate the Savannah River Project for development of the hydrogen bomb for a fee of one dollar. Under the contract du Pont was to purchase all materials and supplies with funds furnished by the United States, title to vest in the government immediately when it passed from the vendor. South Carolina attempted to apply its sales and use taxes to these purchases. In an action by the United States and du Pont before a statutory three-judge district court to enjoin collection of these …

Taxation—When Construction Is Commenced Under New York City Administrative Code, Buffalo Law Review

Buffalo Law Review

Sutton-53rd Corp. v. Tax Commissioner of City of New York., 7 N.Y-2d 416, 198 N.Y.S.2d 298 (1960).

Taxation—Voluntary Purchase Price Held Indicative For Determining Real Estate Tax Assessment, Buffalo Law Review

Buffalo Law Review

860 5th Avenue Corp. v. Tax Commission of City of New York, 8 N.Y.2d 29, 200 N.Y.S.2d 817 (1960).

Taxation—Communist Party Not An Employer Under Unemployment Insurance Law, Buffalo Law Review

Buffalo Law Review

In re Albertson's Claim, 8 N.Y.2d 77, 202 N.YS.2d 5 (1960).

State And Local Taxation -- 1960 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

A congressional statute that became law on September 14, 1959,severely curtails the power of all state and local governments to impose net income taxes. This statute was the aftermath of the Northwestern-Stockham decision, and a series of cases soon to follow, by the United States Supreme Court, which held that neither the due process nor the commerce clause bars the way to a nondiscriminatory, properly apportioned state tax levied directly on net income derived exclusively from interstate commerce. These decisions by the Supreme Court caused such a furor in the business world that demands were soon made on Congress for …

The Scope Of Washington's Business And Occupation Tax, William L. Carter

Washington Law Review

For the privilege of engaging in business activities, Washington imposes a tax measured by the application of rates against value of products, gross proceeds of sales, or gross income of the business, as the case may be. Business is defined as including "all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly." This is an extremely broad base for taxation and, consequently, this tax has been one of great interest to the legislature, especially in recent years when it has provided considerable revenue for the state. …