Taxation-State and Local Commons^™

Taxation--Excises--Is "Greens Fee" For Miniature Golf Taxable As Admission?, Eugene C. Roemele Iii

Kentucky Law Journal

No abstract provided.

History Of The Kentucky Income Tax, Charles R. Lockyer

Kentucky Law Journal

No abstract provided.

Administrative Law--Taxation--Scope Of Review On Appeal From Tax Assessment In Kentucky, J. Montjoy Trimble

Kentucky Law Journal

No abstract provided.

Constitutional Law--Special Legislation--Payment Of Personal Property Taxes, P. Joan Skaggs

Kentucky Law Journal

No abstract provided.

Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright

Michigan Law Review

Title examiners, and more particularly their clients, have long suffered from a controversy-limited almost exclusively to Michigan- involving the methods by which the United States Treasury Department could perfect general federal tax liens. The December 1952 issue of the Michigan Law Review carried an article by the present writer pointing up the irreconcilable difference which has existed for a quarter of a century between the type of record notice which the Treasury was willing to provide prospective bona fide purchasers et al., and the quite different and more demanding type which the Michigan Legislature insisted upon if the local offices …

Book Reviews, Grant Gilmore, Robert J. Nordstrom, Richard J. Faletti, Robert Barbeau Mautz, Charles Elmer Fiddler, Calvin W. Corman, George B. Fraser, Adam Yarmolinsky, James A. Durham, Reginald Parker, Jo Desha Lucas, Thomas W. Christopher, Frederick J. Ludwig, John S. Bradway, Harold Gill Reuschlein, Henri Renard S.J., C. Dallas Sands, William P. Murphy

Journal of Legal Education

No abstract provided.

Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed.

Michigan Law Review

Appellant express company, a Delaware corporation, did only interstate business within the state of Virginia. Virginia levied a state tax on intangible personal property and money owned by express companies doing business within the state, and set off their real estate and tangible personal property for local levies. In addition to the property tax, the Virginia statute provided for an "annual license tax . . . for the privilege of doing business in this State." The tax was "equal to two and three-twentieths per centum upon the gross receipts . . . earned in this State on business passing through, …

The Significance Of Residence In State Taxation, Delman Hodges Eure

William and Mary Review of Virginia Law

No abstract provided.

Book Reviews, James C. Evans, Samuel E. Stumpf

Vanderbilt Law Review

State Taxation of Interstate Commerce By Paul J. Hartman Buffalo: Dennis & Co., 1953. Pp. xi, 323. $7.50

reviewer: James Clarence Evans

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Church, State and Freedom By Leo Pfeffer Boston: The BeaconPress, 1953. Pp. xvi, 605. $10.00

reviewer: Samuel Enoch Stumpf

Constitutional Law-Commerce Clause-State Taxation Of Interstate Air Carriers, Robert B. Olsen

Michigan Law Review

Plaintiff, an interstate air carrier, was incorporated in Delaware, and the home port of its planes was in Minnesota. It conducted regularly scheduled flights in and between twelve states. No landings were ever made in Delaware. Nebraska, one of the states in which landings were made by plaintiff, levied an ad valorem tax on a proportion of the Hight equipment of the plaintiff measured by the proportion of the total use of the equipment that was attributable to Nebraska. Plaintiff contended that the commerce clause of the United States Constitution precluded Nebraska from imposing any tax whatever upon such Hight …

The Legal Basis For Municipal Income Taxes In Michigan, Arthur M. Wisehart

Michigan Law Review

The purpose of this article is to explore the legal difficulties which might beset a Michigan municipality attempting to impose an income tax. Because of the similarity of some of these difficulties to those encountered in other jurisdictions, it is hoped that this study will be useful outside of as well as within the state of Michigan.

The Legal Nature Of The State Income Tax, Charles R. Lockyer

Kentucky Law Journal

No abstract provided.

Use Tax Need Not Be Collected By Out-Of- State Vendor Lacking Material Contact With Taxing State - Miller Brothers Co. V. Maryland

Maryland Law Review

No abstract provided.

Constitutional Law--Commerce Clause--Municipal Occupational Privilege Taxes--Photographers, Charles Richard Doyle

Kentucky Law Journal

No abstract provided.

Kentucky Income Tax Compared With Federal Income Tax, Charles R. Lockyer

Kentucky Law Journal

No abstract provided.

1954 Kentucky Tax Legislation, Robert H. Allphin

Kentucky Law Journal

No abstract provided.

Constitutional Law--State Taxation Of Interstate Commerce, William C. Brafford Jr.

Kentucky Law Journal

No abstract provided.

Florida Affords The Ohio Resident Relief From The Problem Of Multiple Inheritance Taxation, George Rubin

Cleveland State Law Review

The transfer or succession of real property and tangible personal property is taxable by the state where it is located irrespective of the domicile of the decedent, and the transfer or succession of intangible personal property maybe taxed by the state where the decedent was domiciled at the time of his death. It becomes clear then that the state must establish the domicile of the decedent at the time of his death in order to impose an inheritance tax on the transmission or right of transmission of the intangible personal property. The problem arises in those cases where a decedent …

Book Reviews, Philip Mechem, Harold C. Havighurst, Robert E. Keeton, Frederick J. Ludwig, Clarence J. Morrow, William Miller, L. G. Blackstock, T. A. Smedley, Benjamin Harrow, Samuel L. Prince, A. Arthur Schiller, Clyde W. Summers

Journal of Legal Education

No abstract provided.

Taxation, Alfred Harsch

Washington Law Review

Of the fourteen acts which relate directly to taxation four are primarily administrative in nature, one repeals an obsolete statute relating to property tax rebates, one provides additional exemptions from county real estate sales tax, and one provides more favorable treatment with respect to the taxation of extractors of copra. Of somewhat broader significance from a fiscal standpoint is the act providing for reallocation of property tax millages under the forty-mill limitation law, and the act relating to the number of electors required in special school elections held prior to November, 1954. The latter act has been the subject of …

Property-Effect Of Tax Sales On Appurtenant Easement Upon Servient Estate Sold For Delinquent Taxes. [Federal]

Washington and Lee Law Review

No abstract provided.

Taxation-Application Of State Use Tax To Printing Press Employed In Maintaining Interstate Commerce. [South Dakota]

Washington and Lee Law Review

No abstract provided.

The Tax Articles Of The Maryland Declaration Of Rights, H. H. Walker Lewis

Maryland Law Review

No abstract provided.

Constitutional Law-Commerce Clause-State Taxation Of Vessels Engaged In Interstate Commerce, David W. Rawlinson S.Ed.

Michigan Law Review

The Standard Oil Company, an Ohio corporation, owned boats and barges which it employed in transporting oil on the Mississippi and Ohio Rivers. These vessels were registered in Ohio but stopped in Ohio only occasionally for fuel or repairs. The maximum distance traversed by these vessels on waters bordering Ohio was 17½ miles. An ad valorem personal property tax levied by the Tax Commissioner of Ohio on all these vessels was upheld by the Supreme Court of Ohio. On appeal, held, reversed, Justices Black and Minton dissenting. Since these vessels are subject to the property taxes of other states …

Municipal Corporations--Annexation-Violation Of Due Process, Joseph M. Kortenhof S.Ed.

Michigan Law Review

The City of Silver Grove brought a proceeding to incorporate within its boundaries a parcel of defendant railroad's land under a general law of annexation. It was shown that the land sought to be annexed contained nothing but switchyards, roundhouses, refrigeration plants and other facilities designed exclusively for railroad purposes. It was further shown that the city could make no use of the land nor could it benefit the land in any way since the railroad had complete electrical, sanitation and police facilities. Defendant railroad entered a remonstrance to which the city generally demurred. The trial court sustained the demurrer. …

Effect Of Import-Export And Commerce Clauses On Franchise Tax Measured By Gross Receipts - Canton R. Co. V. Rogan Western Md. R. Co. V. Rogan

Maryland Law Review

No abstract provided.

Income Tax—Costs In Violation Of Ceiling Prices Held Deductible, Robert S. Gottesman

Buffalo Law Review

Commissioner v. Weisman, 197 F. 2d 221 (1st Cir. 1952); Hofferbert v. Anderson Oldsmobile, Inc., 197 F. 2d 504 (4th Cir. 1952); Commissioner v. Guminski, 198 F. 2d 265 (5th Cir. 1952).

In Rem Tax Forclosure In Erie County—Inviolable Title?, Matthew X. Wagner Sr., Robert C. Schaus

Buffalo Law Review

No abstract provided.

Allocation Of Corporate Income For Purposes Of The Kentucky Income Tax, Samuel Milner

Kentucky Law Journal

No abstract provided.

A New Seminar In Taxation At The University Of Pennsylvania, Paul W. Bruton, Raymond J. Bradley

Journal of Legal Education

No abstract provided.