| Author | Title | Citation | Summary | Year |
| |
3. PROHIBITION OF INJUNCTIONS AGAINST INTERNAL REVENUE SERVICE DECISIONS TO WITHDRAW TAX-EXEMPT STATUS |
88 Harvard Law Review 220 (November, 1974) |
The Anti-Injunction Act has stood for more than a century as an obstacle to litigation of federal tax liability before assessment of taxes. In Bob Jones University v. Simon and Alexander v. Americans United Inc. the Supreme Court held that the Act bars suits by organizations to enjoin the Internal Revenue Service from terminating their tax-exempt... |
1974 |
| James M. Summers |
CONSTITUTIONAL LAW |
53 Texas Law Review 138 (December, 1974) |
Plaintiff Jackson, a black preacher, applied to thirteen foundations for a position on their boards of directors, scholarships for his children, and grants to his own foundation. When his applications were rejected, Jackson filed suit for racial discrimination against the foundations seeking damages, revocation of defendants' tax-exempt status, and... |
1974 |
| Donovan Campbell, Jr. |
FOREIGN SITUS TRUSTS: THE OPTION OF UTILIZING A HIGH TAXATION JURISDICTION |
52 Texas Law Review 949 (May, 1974) |
Despite the growing body of literature on the subject, the foreign situs trust as a tax-saving device remains relatively unknown and unused among American practitioners. The studies that have been written about the device invariably recommend utilizing as the situs of the trust known tax havens such as Bermuda, the Bahamas, the Caymans, and even... |
1974 |
| Clark Stanton |
CIVIL RIGHTS |
51 Texas Law Review 999 (May, 1973) |
In the summer of 1966, black residents of Edwards, Mississippi boycotted local merchants in protest against alleged racial discrimination. Later that year in the annual meeting to approve ad valorem tax assessments, municipal officials significantly increased the valuation of property owned by blacks, while leaving the valuation of white-owned... |
1973 |
| |
CONSTITUTIONAL LAW - NONESTABLISHMENT OF RELIGION - GRANTS TO LOW-INCOME AREA PAROCHIAL SCHOOLS FOR CERTAIN MAINTENANCE COSTS AND TO LOW-INCOME PAROCHIAL SCHOOL PARENTS AS PARTIAL REIMBURSEMENT FOR TUITION EXPENDITURES VIOLATE ESTABLISHMENT CLAUSE, BUT TA |
86 Harvard Law Review 1081 (April, 1973) |
Committee for Pub. Educ. & Relig. Liberty v. Nyquist, 350 F. Supp. 655 (S.D.N.Y. 1972) (three-judge court), prob. juris. noted, 93 S. Ct. 962 (1973) (Nos. 694, 753, 791, 929). The New York legislature attempted once again in 1972 to devise a program of assistance to nonpublic schools and to parents of children attending those schools which would... |
1973 |
| Howard A. Glickstein , William L. Want |
INEQUALITY IN SCHOOL FINANCING: THE ROLE OF THE LAW |
25 Stanford Law Review 335 (February, 1973) |
After this Article went to press, the Supreme Court handed down its decision in Rodriguez v. San Antonio Independent School District, 41 U.S.L.W. 4407 (U.S. Mar. 21, 1973). In a 5-4 decision, the Court held that equal educational opportunity was not a fundamental interest protected by the Constitution and that school children from economically... |
1973 |
| |
TAX INCENTIVES AS STATE ACTION |
122 University of Pennsylvania Law Review 414 (December, 1973) |
The use of tax incentives as legislative devices to implement social and economic policy has recently become the subject of intense debate among economists, government agencies and legal scholars. This debate has focused primarily upon the comparative success and desirability of tax incentives as contrasted with other forms of government assistance... |
1973 |
| |
ADMINISTRATIVE LAW--URBAN RENEWAL--HUD HAS AFFIRMATIVE DUTY TO CONSIDER LOW INCOME HOUSING'S IMPACT UPON RACIAL CONCENTRATION |
85 Harvard Law Review 870 (February, 1972) |
In 1958 the United States Department of Housing and Urban Development (HUD) approved an urban renewal plan for the East Poplar area of North Philadelphia under which a portion of the area would be redeveloped primarily with single family owner-occupied homes. By 1966 this original concept had been frustrated for various reasons, and HUD informally... |
1972 |
| Robert Marshall Cohan |
FEDERAL TAXATION |
50 Texas Law Review 544 (March, 1972) |
Parents of Negro children attending public schools in Mississippi brought a class action to enjoin the Secretary of the Treasury and Commissioner of Internal Revenue from granting tax exemptions and deductions to Mississippi private schools that exclude Negro students on the basis of race. A three-judge district court granted a preliminary... |
1972 |
| Boris I. Bittker , Kenneth M. Kaufman |
TAXES AND CIVIL RIGHTS: "CONSTITUTIONALIZING" THE INTERNAL REVENUE CODE |
82 Yale Law Journal 51 (November, 1972) |
In McGlotten v. Connally, a three-judge federal court held that the Secretary of the Treasury could not grant federal income tax exemptions to fraternal orders that exclude nonwhites from membership or allow gifts supporting the charitable functions of such organizations to be deducted by the donors as charitable contributions in computing taxable... |
1972 |
| |
1. REQUIRED REFERENDUM FOR LOW-INCOME HOUSING |
85 Harvard Law Review 122 (November, 1971) |
For many years the California constitution has authorized referendum repeal of local ordinances upon petition of ten percent of the electorate in any relevant subdivision. Apart from these voterinitiated referenda, Article 34 of the state constitution requires a referendum in any self-governing subdivision to approve development of federally... |
1971 |
| William T. Plumb, Jr. |
FEDERAL LIENS AND PRIORITIES-AGENDA FOR THE NEXT DECADE III |
77 Yale Law Journal 1104 (May, 1968) |
Although federal, state and local governments cooperate in the determination and collection of their taxes through exchange of tax information, reciprocal withholding of income tax, and other ways, they often become bitter competitors when the fund available for collection is inadequate to satisfy all their claims. A major part of the litigation... |
1968 |
| |
FEDERAL TAX BENEFITS TO SEGREGATED PRIVATE SCHOOLS |
68 Columbia Law Review 922 (May, 1968) |
In the fourteen years since the Supreme Court's decision in Brown v. Board of Education, the perimeter of a national policy proscribing racial discrimination has become more sharply defined. Increasing awareness of the threat to public order due to racial separation and feelings of moral obligation have been translated into legal imperatives... |
1968 |
| |
GOVERNMENT PROGRAMS TO ENCOURAGE PRIVATE INVESTMENT IN LOW-INCOME HOUSING |
81 Harvard Law Review 1295 (April, 1968) |
The continued failure of private industry and government to eliminate inadequate housing in the United States demonstrates the need for new concepts in national housing policy. Within metropolitan areas almost one-sixth of all families and over two-fifths of nonwhite families live in housing classified as substandard, deteriorating, or... |
1968 |
| |
3. POLL TAXES |
80 Harvard Law Review 176 (November, 1966) |
In Harper v. Virginia State Board of Elections the Court struck down Virginia's poll tax, overruling Breedlove v. Suttles and holding that the imposition of a fee as a prerequisite to voting violates the equal protection clause of the fourteenth amendment. The Court split 6-3, with Justices Black, Harlan, and Stewart dissenting. Petitioners,... |
1966 |
| |
EMPLOYEES' PROFIT SHARING TRUST HELD OUTSIDE PURVIEW OF BANKRUPTCY ACT SECTION 4(A) |
108 University of Pennsylvania Law Review 1218 (June, 1960) |
The management company for a large number of cemetery corporations created a profit sharing trust fund for the benefit of its employees. The trust agreement provided that title to trust assets would be registered in the name of the trust, but gave to the trustees powers in relation to the assets similar to those which an individual might exercise... |
1960 |
| William L. Cary |
PRESSURE GROUPS AND THE REVENUE CODE: A REQUIEM IN HONOR OF THE DEPARTING UNIFORMITY OF THE TAX LAWS |
68 Harvard Law Review 745 (March, 1955) |
THE genesis of this paper is the casual remark of a Washington lawyer who asked, What is the point of litigating a tax case when we can have the statute amended for the same outlay of time and money? Probably his statement was inaccurate, and certainly it was extreme, but it comes as no surprise to sophisticated counsel daily studying the tax... |
1955 |
| |
TAX TREATMENT OF LOBBYING EXPENSES AND CONTRIBUTIONS |
67 Harvard Law Review 1408 (June, 1954) |
In recent years expanding government regulation affecting business and the individual has resulted in very large expenditures to influence legislation. In voluntary replies to congressional questionnaires, about 150 corporations admitted combined spending of over 32 million dollars for this purpose from January 1947 to May 1950. This sum included... |
1954 |
| |
INCOME TAX - BETTING GAINS AS INCOME |
39 Harvard Law Review 274 (December, 1925) |
Betting en horse races had for several years been the sole means of livelihood of the appellant. He was not a bookmaker, but bet, at starting prices, from his residence. A tax was assessed on his winnings as within the British Income Tax Act, 1918, either under Case II of Sch. D as annual profits or gains arising from any trade, profession,... |
1925 |
| Xenophon P. Huddy |
EQUITY AND INEQUITY OF CORPORATE TAXATION IN THE UNITED STATES |
14 Yale Law Journal 217 (February, 1905) |
Few questions are more important or have been more embarrassing than those arising from the efforts of a state or its municipalities to increase their revenues by exactions from corporations engaged in carrying on interstate commerce. The above language is that of Mr. Justice Brewer in Atlantic and Pacific Telegraph Co. v. Philadelphia, 190 U. S.... |
1905 |