Taxation-State and Local Commons^™

Taxation—Foreclosure Of In Rem Tax Lien, Robert Lane

Buffalo Law Review

Town of Somers v. Covey, 2 N.Y.2d 250, 140 N.E.2d 277 (1957).

Taxation—City Use Tax—Not Applicable To Interstate Carrier, Thomas T. Basil

Buffalo Law Review

Metropolitan Convoy Corporation v. City of New York, 2 N.Y.2d 384, 161 N.Y.S.2d 31 (1957).

Virginia Income Taxation Of Individuals - Some Comparisons With Federal Law, E. Mcgruder Faris Jr.

William & Mary Law Review

No abstract provided.

State And Local Taxation -- 1957 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

Governmental Immunity--Application to Taxpayer Who is Performing a Governmental Function. Another chapter was written in the Tennessee saga of governmental immunity and local taxation by the Tennessee Supreme Court in Roane-Anderson Co. v. Evans. That case involved Tennessee taxes levied on the exercise by a taxpayer of certain privileges. These privilege taxes were measured by the gross income which the taxpayer received as a result of its activities pursuant to a contract it had with the federal government in connection with atomic bomb production at Oak Ridge, Tennessee.

In Rem Tax Foreclosure—Notice, Robert J. Lane

Buffalo Law Review

Covey v. Town of Sommers, 351 U. S. 141 (1956).

States--Constitutional Debt Limitation--Issuance Of Revenue Bonds Secured By Pledge Of University Tuition Fees, R. M.

West Virginia Law Review

No abstract provided.

Taxation—Validity Of Tax Deeds, Robert Rosinski

Buffalo Law Review

Werking v. Amity Estates Inc., 2 N. Y. 2d 43, 137 N. E. 2d 321 (1956).

Taxation—Assessment Review Proceedings, John Stenger

Buffalo Law Review

Cahen v. Boyland, 1 N. Y. 2d 8, 132 N. E. 2d 890 (1956).

Taxation—Statute Of Limitations—Tax Lien Foreclosures, June A. Murray

Buffalo Law Review

L. K. Land Corp. v. Gordon, 1 N. Y. 2d 465, 136 N. E. 2d 500 (1956).

"Gross Receipts" Apportionment Formula In State Taxation Of Foreign Corporation Operating Partly Through Subsidiaries - Household Finance Corp. V. State Tax Commission, P. Mcevoy Cromwell

Maryland Law Review

No abstract provided.

Taxation, Joseph Curtis

Faculty Publications

No abstract provided.

Taxation--Disbursements To Frustrate State And Municipal Laws--Deductions As Business Expenses Not Allowed, G. W. H.

West Virginia Law Review

No abstract provided.

Local Government Law -- 1956 Tennessee Survey, Joseph Martin Jr.

Vanderbilt Law Review

The scope of local government law covers the problems arising out of the functioning of units of government essentially local in character--the municipality, the county, the school district. Involved are the relations between the unit and its constituents or between the units themselves, the validity of its actions, the status of its officers or employees. In the era of increased government, the impact of this body of law is pervading.

Taxation, George O'Dea

Washington Law Review

Covers cases on distraint and sale—adequacy of notice.

The Nature And Structure Of Sales Taxation, John F. Due

Vanderbilt Law Review

Sales taxation has, in the course of 25 years, become the chief single source of state tax revenue, now yielding about $2.5 billion or 21 per cent of total state tax revenue in the 1955 fiscal year.' In the 31 states using the tax, it yields approximately one third of state tax revenues, with yields of over 40 per cent in Washington, Georgia, Michigan, and Missouri. The tax has also been growing in importance at the local level, now yielding about $400 million, the bulk of this being obtained by a relatively few large cities. The federal government has never …

Sales And Use Taxes As Affected By Federal Governmental Immunity, Milton P. Rice, R. Wayne Estes

Vanderbilt Law Review

Sales and use taxes, since their advent in the early 1930's as significant state revenue producing measures have, like all other state levies, found, themselves subject to certain restrictions imposed by the Constitution of the United States. While the constitutional inhibition of greatest significance for most persons subject to these taxes has probably been the one posed by the commerce clause, or its first cousin the due process clause, an obstacle of no mean proportion to the states has been one not expressly mentioned or even alluded to in the Federal Constitution,' yet this barrier is as much a part …

Forward: Symposium On State Sales Tax, Charles F. Conlon

Vanderbilt Law Review

One of the most remarkable developments in state finance is the rapidity with which the retail sales tax has become the most important fixture in the revenue system. Practically unknown a quarter century ago, by five years later in 1935 the tax yielded $284 million, slightly less than 13 per cent of state tax collections --unemployment compensation taxes aside. Last year, state sales tax revenues amounted to $2.6 billion, or about 23 per cent of state tax collections. For the future the prospect is that sooner or later all but a few, if indeed not all the states, will be …

The Measure Of Sales Taxes, Arthur H. Northrup

Vanderbilt Law Review

The measure of the tax is as significant a problem in sales taxation as is assessment in ad valorem property taxation or the determination of net income for income taxation. It is the base for taxation.

Sales taxes are creations of state statutes. The appendix presents a general summary of these statutes to show their provisions. Separate state excise taxes on cigarettes or spirits are not included within the scope of this paper, nor are taxes on selling, storing or distributing motor fuels or oils. These excises present special problems, as do separate taxes on extraction, oil drilling and mining. …

Remedies Available To A Disproportionately Assessed Taxpayer In New York State, Albert K. Hill

Buffalo Law Review

No abstract provided.

Taxes—New York Sales Tax—Sales For Resale, Thomas Hagmeir

Buffalo Law Review

Colgate-Palmolive-Peet Co. v. Joseph, 308 N. Y. 333, 125 N. E. 2d 857 (1955).

Taxes—Theater Admissions Tax, Dawn Girard

Buffalo Law Review

RKO-Keith-Orpheum Theatres v. City of New York, 308 N. Y. 493, 127 N. E. 2d 284 (1955).

Municipal Corporations - Exemption From Taxation - Proprietary Versus Governmental Functions, Robert P. Garbarino, Joseph R. Glancey

Villanova Law Review (1956 - )

No abstract provided.

Taxation, J. E. Luckett

Kentucky Law Journal

No abstract provided.

Effect Of The Uniform Partnership Act On Death Taxation Of A Non-Resident Partner's Interest, Eugene C. Roemele

Kentucky Law Journal

No abstract provided.

Taxation—Property Tax, Richard C. Wagner

Buffalo Law Review

Semple School for Girls v. Boyland, 308 N. Y. 382, 126 N. E. 2d 294 (1955); Wolf v. Assessors of the Town of Hanover, 308 N. Y. 416 126 N. E. 2d 537 (1955).

Taxation—Sales Tax, Richard C. Wagner

Buffalo Law Review

American Cyanamid Corp. v. Joseph, 308 N. Y. 259, 125 N. E. 2d 247 (1955); American Locker Co. v. City of New York, 308 N. Y. 264, 125 N. E. 2d 421 (1955).

Taxation—Unincorporated Business Tax, Richard C. Wagner

Buffalo Law Review

Voorhees v. Bates, 308 N. Y. 184, 124 N. E. 2d 273 (1954).

Taxation, Alfred Harsch

Washington Law Review

Covers laws revenue-raising measures and substantive and technical amendments.

Taxation, Anon

Washington Law Review

Covers a case on the applicability of the Employment Security Act to home freezer salesmen.

Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin

Kentucky Law Journal

No abstract provided.