Taxation-State and Local Commons^™

Aljs In State-Local Tax Cases: To Whom Is Deference Due?, Steve R. Johnson

Scholarly Publications

This installment of the column reports on an interesting recent Nevada sales tax case, State Dep’t of Taxation v. Masco Builder Cabinet Group. The case involved two issues: (1) whether the Department of Taxation gave appropriate deference to the findings and conclusions of the administrative law judge who had originally heard the case, and (2) whether the principle of equitable tolling applied to extend the statute of limitations period for the taxpayer’s refund claims. The taxpayer, represented by attorney Brett Whipple, prevailed in the Nevada Supreme Court on both issues.

The first part below develops the facts of Masco …

Accountability Conceptions And Federalism Tales: Disney's Wonderful World?, William W. Buzbee

Michigan Law Review

Richard Foglesong's Married to the Mouse: Walt Disney World and Orlando, may not offer the thrills of an entertainment park, but it is an uncommonly good read. In a book focused on approximately four decades of Disney's interactions with Orlando and state officials, political scientist Foglesong tells the tale of how Walt Disney ended up locating his new East Coast entertainment park in Orlando, Florida and what happened in subsequent government-Disney company interactions. Using chapter headings based on stages in a personal relationship's progression ("Serendipity" to "Seduction" through "Marriage," and ultimately, after interim stages, "Therapy"), Foglesong shows that while the …

The Good, The Bad, And The Ugly In Post-Drye Tax Lien Analysis, Steve R. Johnson

Scholarly Publications

No abstract provided.

Kentucky Taxation Of Banking Institutions (1802-1996): An Historical Overview, Timothy J. Eifler

Kentucky Law Journal

No abstract provided.

I'Ll Take My Sin Taxes Unwrapped And Maximized, With A Side Of Inelasticity, Please, David J. Depippo

University of Richmond Law Review

Why tax? Are taxes truly "what we pay for [a] civilized society?" Or, are taxes merely collected "to pay for the responsibilities we have assigned to our [g]overnment?" Despite the debate that might erupt over whether the implementation of responsible government is synonymous with the promotion of civilized society, all entities need money to operate. The government is no different. So, while the initial answer to the opening question is simple, it only begs the more serious of inquiries; the government having the power to tax, so, what shall be taxed?

State Income Taxation Of Nonmember Indians In Indian Country, Jennifer Nutt Carleton

American Indian Law Review

No abstract provided.

Taxes Vs. Fees: A Curious Confusion, Hugh D. Spitzer

Articles

Provides an analytical framework for categorizing varoius types of taxes and user charges and distinguishing between them, applying both economic and legal concepts.

Consumption Taxes And The Theory Of General And Individual Taxation, Robin Feldman

Faculty Scholarship

No abstract provided.

Restoring Politics To The Commerce Clause: The Case For Abandoning The Dormant Commerce Clause Prohibition Of Discriminatory Taxation, Edward A. Zelinsky

Articles

No abstract provided.

Current Developments In Multistate Taxation, John Galloway, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.

Recent Tax Developments In Virginia: September, 2000-2001, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

The Irs As Super Creditor, Steve R. Johnson

Scholarly Publications

The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restrictions imposed by state law on other creditors. This principle is no novelty. Several recent developments, though, have involved interesting applications of it. Part I of this article explains the principle. Part II examines recent applications of it.

Anatomy Of Valuing Stock In Closely Held Corporations: Pursuing The Phantom Of Objectivity Into The New Millennium, Stephen J. Leacock

Faculty Scholarship

No abstract provided.

Designing A Combined Reporting Regime For A State Corporate Income Tax: A Case Study Of Louisiana, Richard Pomp, Michael J. Mcintyre, Paull Mines

Faculty Articles and Papers

This article presents a plan for revitalizing the Louisiana corporate income tax through the adoption of a combined reporting regime. Our plan would require affiliated companies engaged in a unitary business in the State to pay their Louisiana income tax based on an apportioned share of their combined income. Combined reporting is the only effective way for any state to impose a fair and uniform corporation income tax on multistate and multinational enterprises and to gain or maintain control over its own tax base. The current Louisiana corporate income tax is subject to abuse through tax planning techniques that are …

A Quiet Faith? Taxes, Politics, And The Privatization Of Religion, Richard W. Garnett

Journal Articles

The government exempts religious associations from taxation and, in return, restricts their putatively political expression and activities. This exemption-and-restriction scheme invites government to interpret and categorize the means by which religious communities live out their vocations and engage the world. But government is neither well-suited nor to be trusted with this kind of line-drawing. What's more, this invitation is dangerous to authentically religious consciousness and associations. When government communicates and enforces its own view of the nature of religion - i.e., that it is a private matter - and of its proper place - i.e., in the private sphere, not …

"Never Lay A Salmon On The Ground With His Head Toward The River": State Of Washington Sues Yakamas Over Alcohol Ban, Robert J. Haupt

American Indian Law Review

No abstract provided.

Abandoned/Unclaimed Property Liability: Legal Aspects And Planning Opportunities, Jack Gaggini

William & Mary Annual Tax Conference

No abstract provided.

Recent Tax Developments In Virginia, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Abandoned And Unclaimed Property: Legislative Update In Virginia, Robert G. Mcelroy

William & Mary Annual Tax Conference

No abstract provided.

The Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery

Indiana Law Journal

The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …

Deconstructing The Debate Over State Taxation Of Electronic Commerce, Walter Hellerstein

Scholarly Works

Elsewhere on these pages, the distinguished economist Charles McLure begins his contribution to the debate over taxation of electronic commerce by observing that “America is focusing on the wrong issues in debating the taxation of electronic commerce ....” He proceeds to provide a fundamental critique of the states' existing sales tax regimes and he lays out a roadmap for radical reform of the system that would, in the course of curing the basic defects in the existing state sales tax structure, incidentally resolve many of the issues that currently dominate the debate over taxing electronic commerce. I do not disagree …

Questioning The Viability Of The Sales Tax: Can It Be Simplified To Create A Level Playing Field?, Rich Mckeown

BYU Law Review

No abstract provided.

Rethinking State And Local Reliance On The Retail Sales Tax: Should We Fix The Sales Tax Or Discard It?, Charles E. Mclure Jr.

BYU Law Review

No abstract provided.

State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein

BYU Law Review

No abstract provided.

Good Intentions, But Unintended Consequences: Expanding Virginia's Manufacturing Tax Exemption Under City Of Winchester V. American Woodmark Corp., Stacey L. Wilson

William & Mary Law Review

No abstract provided.

Taxation-Constitutionality Of Indiana Gross Income Tax Act

Indiana Law Journal

No abstract provided.

Taxation, Allison Dunham

Indiana Law Journal

No abstract provided.

Annual Survey Of Virginia Law: Taxation Law, Craig D. Bell

University of Richmond Law Review

This article reviews significant, recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past two years. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.

Taxing The Reticulum Taxation And Tariff Issues In Electronic Commerce, Neil Lovett Wilkinson

LLM Theses and Essays

This thesis will explore, first within a historical context, and second, in a contemporary model, the impact and effect of electronic commerce in both a general and Electronic magazines. The thesis will explore governmental and legal responses, from a taxation and tariff point of view to the challenges posed by commercial transactions initiated and completed via the Internet and the World Wide Web. The broad question is therefore presented: How should governments, primarily American state and local governments, but also governments worldwide, respond to changes in technology that have a direct effect on the way business is conducted within their …

Judicial Funding And Taxation Mandates: Will Missouri V. Jenkins Survive Under The New Federalism Restraints?, Janice C. Griffith

Suffolk University Law School Faculty Works

The judiciary frequently mandates costly institutional reforms to correct state and local governmental constitutional violations. This Article examines the unprecedented equitable power exercised by a federal district court in its oversight of a school desegregation remedial plan in Kansas City, Missouri at a cost exceeding $1.8 billion. The district court ordered taxation to ensure funding for the remedial plan and directed local authorities to disregard state law limitations that barred such taxation.

Dean Griffith criticizes the judiciary's disregard of remedial plan costs in devising institutional reforms. She proposes that courts apply a balancing test in the remedial process -- weighing …