The Parameters of the Substantial Justification Test As Established by the Supreme Court in Lunding v. New York Tax Appeals Tribunal
- Farm production credit associations barred from state tax suit. // Practical Accountant;Jul97, Vol. 30 Issue 7, p20
Focuses on the position taken by the United States Supreme Court that prohibits farm production credit associations from suing against state taxation. Conditions of the action; Reference to Arkansas versus Farm Credit Services of Central Arkansas case.
- Some Recent Decisions on the Law of Taxation. Morrison, Stanley // California Law Review;Mar1934, Vol. 22 Issue 3, p277
Presents recent decisions on the law of taxation in the U.S., as of March 1934. Overview of the federal estate taxation case Burnet versus Brooks; Ruling of the U.S. Supreme Court on the case Williams versus City of Baltimore; Reason for the state taxation of national banks.
- NOTEï¿½SUPREME COURT DECISIONS IN TAXATION: 1979 TERM. Lewis, James B. // Tax Lawyer;Winter81, Vol. 34 Issue 2, p423
Focuses on tax decisions by the Supreme Court during the 1979 term in the United States. Importance of the cases on the Internal Revenue; Basis of the court decision for federal tax cases; Attempts to apply the certiorari standards of the Supreme court.
- Making Tax Law through the Judicial Process. Ginsburg, Martin D. // ABA Journal;Mar1984, Vol. 70 Issue 3, p74
Discusses the case law governing tax litigation in the United States. Role of the U.S. Supreme Court in the development of a coherent body of case law; Proposed limitation on forum shopping practiced by most tax lawyers; Reasons for the likely failure of the proposal to achieve its goal of...
- Unshackling the Tax Power. // New Republic;1/30/35, Vol. 81 Issue 1052, p319
Focuses on the effort of the U.S. Supreme Court to develop a constitutional bulwark for a program of social reform through taxation. Provisions of the West Virginia chain-stores tax; Attack on the constitutionality of the statute; Assessment of the powers of taxation.
- Supreme Court Hears Argument on Maryland Income Tax. Cohn, Michael // Accountingtoday.com;11/17/2014, p1
The article reports that the U.S. Supreme Court heard oral arguments for Comptroller of the Treasury of Maryland v. Wynne, on the constitutionality of Maryland's personal income tax and if it is fair that Maryland denies credit for taxes paid by residents to other states, on November 12, 2014....
- Important Supreme Court Decisions on Federal and State Tax Powers. // Congressional Digest;Mar1942, Vol. 21 Issue 3, p71
Discusses decisions of the U.S. Supreme Court in cases involving the taxing powers of federal and state governments as of March 1942. Cases cited over the question of federal taxation of state and municipal bonds; Decision of the U.S. Supreme Court in the case involving the state of Maryland...
- BRIEF OF TAX EXECUTIVES INSTITUTE, INC. AS AMICUS CURIAE IN SUPPORT OF PETITIONER. // Tax Executive;May/Jun2001, Vol. 53 Issue 3, p206
Presents an excerpt of a brief filed by the Tax Executives Institute with the United States Supreme Court on April 11, 2001 concerning the constitutionality of the State of Kansas' disallowance of an interest expense deduction attributable to a loan used to defend against a hostile takeover attempt.
- Kansas's Interest Deduction Denial Violates Constitution, TEI Tells Supreme Court. // Tax Executive;May/Jun2001, Vol. 53 Issue 3, p180
Reports that the Tax Executives Institute (TEI) urged the United States Supreme Court to reverse the ruling on the interest deduction case against the State of Kansas. Significance of the Supreme Court case Kroger Co. versus Kansas Department of Revenue; How Kansas transact with their...