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Articles 1651 - 1680 of 1709
Full-Text Articles in Taxation-State and Local
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
Michigan Law Review
Although in point of years motor carrier transportation is in .ll. its infant stage, it has exhibited such prodigious growth as to take rank today as a business of huge proportions. In 1932 there were in the United States about 40,000 motor vehicles engaged in common carrier passenger service. Their operations for the year produced a gross revenue of $348,000,000, as compared with $612,000,000, produced by electric railway passenger operations, and $376,000,000, produced by steam railroad passenger operations.
Taxation Of Trust Estates-Reservation Of Life Income
Taxation Of Trust Estates-Reservation Of Life Income
Michigan Law Review
Settlor executed a deed of trust, retaining a life income, but no power of revocation. Held, that the State of Connecticut could tax the transfer as a gift to take effect in possession or enjoyment at or after death without violating the federal constitution. Guaranty Trust Co. of New York v. Blodgett, (U.S. 1933) 53 Sup. Ct. 244.
Constitutionality Of State Income Taxes, Harold Hestnes
Constitutionality Of State Income Taxes, Harold Hestnes
Washington Law Review
The constitutionality of state income taxation has been considered by several courts with the result that some have held state income tax laws constitutional and some have held them unconstitutional. The courts which have passed upon the question have been confined to a consideration of the provisions of the constitution of the particular state and have held that such a tax is in conflict with the constitutional limitations or that such a tax is permissible as not being prohibited by the constitution. The decision in each instance in which the income tax was held unconstitutional has been based upon the …
Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling
Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling
Taxation & Traynor
No abstract provided.
The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell
The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell
Indiana Law Journal
No abstract provided.
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
Michigan Law Review
This article, dealing with problems arising under the Michigan Tax Limitation Amendment, should be of general interest. The movement to reduce taxes on property is nation-wide, as Mr. Stason says. One form which the movement has taken has been to limit, by constitutional provision, the amount of tax which may be levied on property. Seventeen States already have such limitations and others may be expected to give consideration to like measures
Fundamental Economic And Legal Difficulties With Taxation And Some Suggested Remedies, Charles G. Haglund
Fundamental Economic And Legal Difficulties With Taxation And Some Suggested Remedies, Charles G. Haglund
Kentucky Law Journal
No abstract provided.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Constitutional Law - Interstate Commerce - Tax On Gasoline Imported From Another State And Stored For Local Consumption
Michigan Law Review
The South Carolina Tax Act of 1930 levied a "license" tax of six cents per gallon on all persons who imported gasoline into South Carolina and kept it in storage there for purposes of local consumption, provided such gasoline had not already been subjected to the payment of license taxes upon the sale thereof by local dealers according to the gasoline tax acts of 1925 and 1929. The plaintiff imported gasoline from dealers outside the State, storing the gasoline in its tanks and using it for the purposes of its bleachery business. Held, that the 1930 Tax Act was …
Taxation-Federal Instrumentalities-Exemption From State Tax
Taxation-Federal Instrumentalities-Exemption From State Tax
Michigan Law Review
Appellant, a New York corporation which is engaged in Georgia in licensing copyrighted motion pictures, brought suit to restrain a Georgia tax upon the gross receipts of royalties. Appellant urged the invalidity of the tax upon the ground that copyrights are instrumentalities of the United States. The supreme court of Georgia ruled that the suit should be dismissed. On appeal to the Supreme Court of the United States it was held, in Fox Film Corporation v. Doyal, that a state tax on royalties derived from copyrights is valid.
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown
Indiana Law Journal
No abstract provided.
The Right To Enjoin Collection Of Taxes, Saul D. Herman
The Right To Enjoin Collection Of Taxes, Saul D. Herman
Washington Law Review
By Chapter 62, Laws of 1931, an attempt is made by the legislature to change the rule heretofore existing in this state relative to injunction against assessment and collection of taxes. From the early case of Andrews v. King County to the recent case of Willapa Elec. Co. v. Pacific County the right of the courts of this state to enjoin the collection of taxes has been again and again reiterated. Chapter 62, Laws of 1931, prohibits enjoining the collection of taxes except in two cases, viz., where the law under which the tax is levied is illegal, and where …
Chain Store Taxation, Hugh E. Willis
History Of The Inheritance Tax Law Of Indiana And Resume Of Important Provisions Contained In The 1931 Statute, Clarence B. Ullum
History Of The Inheritance Tax Law Of Indiana And Resume Of Important Provisions Contained In The 1931 Statute, Clarence B. Ullum
Indiana Law Journal
No abstract provided.
State Income Taxation As Affected By Property Tax Limitations, Alfred Harsch
State Income Taxation As Affected By Property Tax Limitations, Alfred Harsch
Washington Law Review
On all sides one hears of the crying need for tax reduction. The owner of tangible property, particularly real property, constantly complains that the tax burden imposed is confiscatory While it has been the political slogan of each campaign that taxes will be reduced the public is beginning to realize that there is no relief to be had in this direction. The "public" demands too much of government today to even hope that such can be realized. The answer to the property owner's plea for taxation relief must be along the line of a new distribution of tax burdens. This …
The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown
The Validity Of A State Tax Upon The Coming Into Possession And Enjoyment Of A Vested Remainder, Robert C. Brown
Indiana Law Journal
No abstract provided.
Taxation-Situs Of Documents For Stamp Tax
Taxation-Situs Of Documents For Stamp Tax
Michigan Law Review
A South Carolina corporation had established credit with certain banks domiciled in other states, and, whenever a loan was desired, had executed a note payable to and at the out-of- state bank. The notes were mailed to the bank subject to withdrawal and revocation by the corporation, until actually received and accepted by the bank. When paid the notes were cancelled and returned to the corporation. A state tax collector ascertained that no stamp tax had been paid on these notes as required in South Carolina Acts of 1928, c. 574, sec. 1, and threatened to levy on the property …
Taxation-Excise Measured By Income From Copyrights
Taxation-Excise Measured By Income From Copyrights
Michigan Law Review
Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and others from collecting under a New York statute a tax levied "for the privilege of exercising its franchise in this state in a corporate or organized capacity," and measured by "income from any source," which had been interpreted to include income derived from copyrights, on the ground that the statute, as applied, infringed the federal Constitution. Held, three judges dissenting, that the tax was an excise tax levied for the privilege of doing business in a corporate capacity and that a constitutionally permissible …
Corporations-Subsidiary's Evasion Of Income Tax Law By Contract With Parent Company-Income Attributable To Business Transacted Within The State
Michigan Law Review
The Palmolive company sought to reduce to a minimum the amount of its income taxable in Wisconsin. Three companies were formed which, for convenience' sake, will be designated as: parent company, a Delaware corporation; plaintiff company, a Delaware corporation; and Wisconsin company, a Wisconsin corporation. The parent company acquired all the capital stock of the Wisconsin company, and then acquired all its assets outside the state of Wisconsin, surrendering therefor part of the stock of the Wisconsin company so acquired. The balance of the capital stock of the Wisconsin company the parent company transferred to plaintiff company in exchange for …
Constitutional Law--Power To Tax Chain Stores, John Hampton Hoge
Constitutional Law--Power To Tax Chain Stores, John Hampton Hoge
West Virginia Law Review
No abstract provided.
Taxation--State Tax On Gasoline Consumed In State As Burden On Interstate Commerce, Marrs Wiseman
Taxation--State Tax On Gasoline Consumed In State As Burden On Interstate Commerce, Marrs Wiseman
West Virginia Law Review
No abstract provided.
1929-1931 Consolidated Back Tax Book Of The City Of St. Charles, Mo, City Of St. Charles, Missouri
1929-1931 Consolidated Back Tax Book Of The City Of St. Charles, Mo, City Of St. Charles, Missouri
Historic St. Charles County Tax Books
No abstract provided.
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Michigan Law Review
For nearly half a century so-called inheritance tax laws of the states of the United States have been predicated upon two distinct theories of jurisdiction, many states embodying both theories into their statutes. Recent decisions rendered by the Supreme Court of the United States, however, challenge the constitutionality of such a scheme and indicate the expediency of a review of the extent of state jurisdiction for the purpose of imposing such taxes.
Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown
Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Taxation Of Indian Property, Robert C. Brown
The Taxation Of Indian Property, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Taxation-Jurisdiction To Tax Intangibles-Business Situs
Taxation-Jurisdiction To Tax Intangibles-Business Situs
Michigan Law Review
Decedent died domiciled in Illinois, owning the majority of stock in a South Carolina corporation, and a chose in action for a large sum owed him by the corporation, partly on open account, and partly for dividends declared but unpaid. The executors objected to the inclusion of the chose in an assessment under the South Carolina inheritance tax law, but the South Carolina court refused relief, basing jurisdiction to tax the transfer of the indebtedness, in part, on the ground that this property had acquired a business situs in South Carolina. On certiorari, this decision was reversed by the United …
Taxation--The Taxing Situs Of Intangibles, J. D. Jennings
Taxation--The Taxing Situs Of Intangibles, J. D. Jennings
West Virginia Law Review
No abstract provided.
The Indiana Tax Survey Committee It's Purpose And Program, J. Clyde Hoffman
The Indiana Tax Survey Committee It's Purpose And Program, J. Clyde Hoffman
Indiana Law Journal
No abstract provided.
Liability Of The Entire Community Estate For The Payment Of State Inheritance Tax Where Husband Undertakes To Dispose Of Entire Community Estate By Will And Wife Elects To Take Under The Will, Judson F. Falknor
Washington Law Review
The question suggested by this topic has not been passed upon by the Supreme Court of this state and has already proven troublesome in a good many pending estates. In this paper, the problem will be discussed from the standpoint of the local inheritance tax and community property statutes, without any especial attention to the similar question which arises under the federal estate tax laws. However, while the state tax and the Federal tax are undoubtedly fundamentally different in their nature, it is thought that the solution of the problem as to the state tax will likewise solve it as …
Jurisdiction Of The States To Tax - Recent Developments, Fowler Vincent Harper
Jurisdiction Of The States To Tax - Recent Developments, Fowler Vincent Harper
Indiana Law Journal
No abstract provided.