Veryl Victoria Miles A DEBTOR'S RIGHT TO AVOID LIENS AGAINST EXEMPT PROPERTY UNDER SECTION 522 OF THE BANKRUPTCY CODE: MEANINGLESS OR MEANINGFUL? 65 American Bankruptcy Law Journal 117 (January, 1991) As a law founded in equity, bankruptcy law serves a twofold purpose. It provides the debtor with a fresh start and the creditors with the right to share equitably in the assets of the estate. However, before the creditors are allowed to participate in the distribution of the estate assets, certain properties of the estate are identified as... 1991
Charles D. Booth A HISTORY OF THE TRANSNATIONAL ASPECTS OF UNITED STATES BANKRUPTCY LAW PRIOR TO THE BANKRUPTCY REFORM ACT OF 1978 9 Boston University International Law Journal 1 (Spring, 1991) Over the past two centuries, the courts of the United States have wrestled with the questions of what effect to give to foreign bankruptcies and whether or not to recognize the claims of foreign representatives. The reforms of the Bankruptcy Reform Act of 1978 (the U.S. Bankruptcy Code) provided a statutory framework to guide the courts in this... 1991
Bryan D. Hull A VOID IN AVOIDANCE POWERS? THE BANKRUPTCY TRUSTEE'S INABILITY TO ASSERT DAMAGES CLAIMS ON BEHALF OF CREDITORS AGAINST THIRD PARTIES 46 University of Miami Law Review 263 (November, 1991) I. Introduction II. The Void in Avoidance Powers A. Caplin v. Marine Midland Grace Trust Co. B. The Proposal to Fill the Void Left by Caplin III. Assertion of Damages Claims on Behalf of Creditors and the Bankruptcy Trustee's Current Powers A. The Role of the Bankruptcy Trustee's Avoidance Powers and Ability to Assert Claims in the Bankruptcy... 1991
George A. Rutherglen ADMIRALTY AND BANKRUPTCY REVISITED: EFFECTS OF THE BANKRUPTCY REFORM ACT OF 1978 65 Tulane Law Review 503 (February, 1991) I. JURISDICTION OF BANKRUPTCY COURTS OVER MARITIME LIENS. 505 II. RELIEF FROM THE AUTOMATIC STAY. 517 A. Grounds for Relief from the Automatic Stay. 519 B. The Prospects for Successful Reorganizations of Shipping Firms. 525 1. American-Flag Shipping. 530 2. International Shipping. 531 III. CONCLUSION. 533 1991
Robert Kenneth Rasmussen BANKRUPTCY AND THE ADMINISTRATIVE STATE 42 Hastings Law Journal 1567 (August, 1991) The main challenge currently facing lawyers and lawmakers is integrating the public and private law regimes. These two systems start from different premises and often appear to conflict with one another. Nowhere is this conflict more evident than in bankruptcy law. Although bankruptcy law is generally conceived to be a private law regime, the... 1991
Scott C. Barney BANKRUPTCY PREFERENCES AND INSIDER GUARANTEES 51 Louisiana Law Review 1047 (May, 1991) One goal of bankruptcy law is equal distribution of the insolvent debtor's assets among the members of each class of his creditors. The insolvent debtor's assets, however, can be depleted by transfers made on the eve of bankruptcy, paying favored or preferred creditors to the detriment of those remaining unpaid. Such transfers of a debtor's assets... 1991
Jeffrey Schoenblum CHOICE OF LAW AND SUCCESSION TO WEALTH: A CRITICAL ANALYSIS OF THE RAMIFICATIONS OF THE HAGUE CONVENTION ON SUCCESSION TO DECEDENTS' ESTATES 32 Virginia Journal of International Law 83 (Fall, 1991) I. Introduction II. Choice of Law Considerations A. The General Operation of the Convention B. The Elimination of the Situs Rule for Real Property C. The Absence of a Persuasive Theoretical Basis for the Unqualified Abandonment of the Situs Rule D. The Elimination of the Domicile Rule for Personal Property E. The Absence of a Persuasive Theoretical... 1991
Karla W. Simon CONGRESS AND TAXES: A SEPARATION OF POWERS ANALYSIS 45 University of Miami Law Review 1005 (May, 1991) I. Introduction. 1005 II. Critiquing the Critics. 1008 A. The Contract Theory of Professors Doernberg and McChesney. 1008 B. Spending Limitations and Their Implications for the Tax Lawmaking Process. 1011 III. Exercising Legislative Power. 1014 A. Congressional Accountability. 1016 B. Limiting the Role of the Executive Branch. 1021 1.... 1991
Paulette J. Delk LIEN AVOIDANCE UNDER SECTION 522(F) OF THE BANKRUPTCY CODE: THE WINDING ROAD TO THE SUPREME COURT 26 Wake Forest Law Review 879 (1991) One of the longstanding goals underlying American consumer bankruptcy laws is the desire to leave individual debtors with sufficient assets or resources to enable them to make a financial fresh start. Congress' concern about the kind of fresh start or relief that consumers receive after filing bankruptcy and its concern about the significant... 1991
Christopher W. Nelson MISSOURI v. JENKINS: JUDICIAL TAXATION AND THE FUNDING OF SCHOOL DESEGREGATION 26 New England Law Review 529 (Winter, 1991) Whether the federal judiciary has the power to compel funding for a school desegregation remedial order through the judicial imposition of a local tax increase was the subject of the recent United States Supreme Court decision Missouri v. Jenkins. In a unanimous decision, with a 5-4 split on the reasoning, the Court ruled that a United States... 1991
Thomas J. Palazzolo NEW VALUE AND PREFERENCE AVOIDANCE IN BANKRUPTCY 69 Washington University Law Quarterly 875 (Fall, 1991) A debtor repays a debt to a creditor. Soon thereafter, the debtor files bankruptcy. The court then forces the creditor to return the payment to allow the other creditors to share in it. Although such a result might seem unfair, it is not. Bankruptcy law establishes priorities for distribution to creditors, requiring creditors to line up for... 1991
Paul J. Collins TAXATION BY JUDICIAL DECREE: MISSOURI v. JENKINS 44 Tax Lawyer 1141 (Summer, 1991) Consider the following: you are the proud owner of a three bedroom home of average price in Kansas City, Missouri. Last year your home had an assessed valuation of $95,917, resulting in a property tax bill of $1,966, or $2.05 per $100 of assessed valuation. This year, your property tax bill has nearly doubled to $3,837, or $4.00 per $100. Yet your... 1991
Reka Potgieter Hoff THE FINANCIAL ACCOUNTABILITY OF CHURCHES FOR FEDERAL INCOME TAX PURPOSES: ESTABLISHMENT OR FREE EXERCISE? 11 Virginia Tax Review 71 (Summer, 1991) Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof . . . . U.S. Const. amend. I. I. Introduction II. The Financial Reporting and Tax Audit Rules Applicable to Churches A. Summary of the Rules B. Origin of the Rules C. Legislative History of the Rules 1. Public Policy Basis of the Statutory... 1991
Dean Pappas THE INDEPENDENT SECTOR AND THE TAX LAW: DEFINING CHARITY IN AN IDEAL DEMOCRACY 64 Southern California Law Review 461 (January, 1991) In many cases, though individuals may not do the particular thing so well, it is nevertheless desirable that it should be done by them, rather than by the government, as a means to their own mental education, a mode of strengthening their active faculties, exercising their judgment, and giving them a familiar knowledge of the subjects with which... 1991
Emily Germain Shea THE TAXATION OF LEGAL SERVICES: DOES IT VIOLATE THE RIGHT TO COUNSEL OR THE ATTORNEY-CLIENT PRIVILEGE? 25 Suffolk University Law Review 1163 (Winter, 1991) The economic downturn of the late eighties and early nineties put many states in financially precarious positions. To generate revenues, many states considered implementing taxes on professional services, including those provided by lawyers. This trend in state taxation has generated a storm of debate over the wisdom of imposing a tax on legal... 1991
Jeffrey H. Bush '91 TOWARD A THEORY OF PUBLIC RIGHTS: ARTICLE III AND THE BANKRUPTCY AMENDMENTS AND FEDERAL JUDGESHIP ACT OF 1984 70 Nebraska Law Review 555 (1991) C1-3TABLE OF CONTENTS I. Statement of the Problem. 556 II. Crisis in the Bankruptcy Courts. 558 A. The Bankruptcy Act of 1898. 558 B. The Bankruptcy Reform Act of 1978. 560 C. Northern Pipeline. 562 D. The Emergency Rule. 567 E. The Bankruptcy Amendments and Federal Judgeship Act of 1984. 569 III. Article III Jurisprudence. 571 A. Northern... 1991
Robert F. Lindsay CANADA ADOPTS LAWS AFFECTING REAL ESTATE TAXES 1 Journal of International Taxation 47 (May/June, 1990) Three recent tax changes have a significant effect on the acquisition and holding of interests in Canadian real estate. Specifically, the Ontario Government amended the Land Transfer Tax Act (LTTA) and introduced the Commercial Concentration Tax, and the Federal Government introduced the Large Corporations Tax. The Federal tax is a capital tax of... 1990
Grant E. Fortson CONSTITUTIONAL LAW--TAXATION--FEDERAL COURT MAY ORDER SCHOOL DISTRICT TO INCREASE TAX LEVY BEYOND LIMITS OF STATE CONSTITUTION IN ORDER TO AMEND CONSTITUTIONAL VIOLATION. MISSOURI v. JENKINS, 110 S. CT. 1651 (1990) 13 University of Arkansas at Little Rock Law Journal 133 (Fall, 1990) In 1977 students of the Kansas City Missouri School District (KCMSD) filed an action under 42 U.S.C. Section 1983 in the United States District Court for the Western District of Missouri against the State of Missouri and various federal agencies. The action alleged that the State of Missouri and the named federal agencies had failed to eliminate... 1990
Robert A. Hillman CONTRACT EXCUSE AND BANKRUPTCY 43 Stanford Law Review 99 (November, 1990) A wide gulf presently separates our two primary doctrines for relief from promissory obligation--contract excuse and bankruptcy discharge. On the one hand, contract law rarely excuses promisors. The traditional wisdom holds that an expansive view of excuse compromises freedom of contract, and judges have no business interceding in people's private... 1990
Stuart S. Moskowitz CO-OP TRANSFER RESTRICTIONS: BUSINESS JUDGMENT, BOARD OF DISCRETION AND BANKRUPTCY - PART II 62-DEC New York State Bar Journal 28 (December, 1990) The filing of a petition in bankruptcy sets into motion a federal statutory scheme which has as one of its principal objectives the equitable distribution of a debtor's assets to its various creditors. Although the law that has evolved with respect to cooperative housing is stateoriented, federal bankruptcy law, while deferring to state law and... 1990
David I. Katzen DEPRIZIO AND BANKRUPTCY CODE SECTION 550: EXTENDED PREFERENCE EXPOSURE VIA INSIDER GUARANTEES, AND OTHER PERILS OF INITIAL TRANSFEREE LIABILITY 45 Business Lawyer 511 (February, 1990) Creditors take guarantees to bolster collection prospects, but they can backfire in bankruptcy under a recent decision of the United States Court of Appeals for the Seventh Circuit. In Levit v. Ingersoll Rand Financial Corp. (In re V.N. Deprizio Construction Co.), the court held that, if debts are guaranteed by an insider' of the primary... 1990
Bruce R. Wilde FCC TAX CERTIFICATES FOR MINORITY OWNERSHIP OF BROADCAST FACILITIES: A CRITICAL RE-EXAMINATION OF POLICY 138 University of Pennsylvania Law Review 979 (January, 1990) About twenty years ago, the Federal Communications Commission (Commission or FCC) first considered the issue of racial minority group participation in the broadcasting industry. This issue arose following complaints that some broadcasters practiced discrimination in hiring. The Commission, recognizing a national policy against discrimination in... 1990
Andrew J. Nussbaum INSIDER PREFERENCES AND THE PROBLEMS OF SELF-DEALING UNDER THE BANKRUPTCY CODE 57 University of Chicago Law Review 603 (Spring, 1990) Fordyce set up all night settling his books and affairs in contemplation of absconding . . . . [H]e inclosed [the money] in a letter to Mr. Fishar as follows: . . . Mr. Fordyce conceiving that the money [loaned] by Mr. Fishar . . . was a sum, about which perhaps even some pains have been taken to place it there, he has the honour to shew him that... 1990
Veryl Victoria Miles INTERPRETING THE NONDISCHARGEABILITY OF DRUNK DRIVING DEBTS UNDER SECTION 523(a)(9) OF THE BANKRUPTCY CODE: A CASE OF JUDICIAL LEGISLATION 49 Maryland Law Review 156 (1990) In recent years, our society has been permeated by an impassioned and vociferous movement against drunk driving. This movement has been so effective and influential that it has provoked numerous and varied statutory responses from legislative bodies throughout the country. One of the most provocative responses is codified in section 523(a)(9) of... 1990
Laura Brown Chisolm SINKING THE THINK TANKS UPSTREAM: THE USE AND MISUSE OF TAX EXEMPTION LAW TO ADDRESS THE USE AND MISUSE OF TAX-EXEMPT ORGANIZATIONS BY PoliticiansFNA 51 University of Pittsburgh Law Review 577 (Spring, 1990) A generic politician decides today he is running for President and sets up a tax-exempt organization, and the issue is stopping the arms race. So they set up a tax-exempt organization and they start putting out position papers on behalf of this person. The person charters a jet aircraft to move all around America speaking. They prospect in... 1990
Joseph Isenbergh THE END OF INCOME TAXATION 45 Tax Law Review 283 (Spring, 1990) Many find in the fiscal habits of Americans a cause of uneasiness. In addition to the much publicized deficits in the federal budget and foreign tradenumbers that command immediate attention through their sheer sizethe last decade has brought the lowest rates of saving by Americans in our peacetime history. The latter is a less visible element of... 1990
Lawrence Zelenak ARE RIFLE SHOT TRANSITION RULES AND OTHER AD HOC TAX LEGISLATION CONSTITUTIONAL? 44 Tax Law Review 563 (Summer, 1989) I. Introduction II. Ad Hoc Tax Provisions: A Primer III. The Constitutional Challenges A. Equal Protection B. The Tax Uniformity Clause IV. The Choice of Remedy A. Extension or Elimination of Favorable Treatment B. A More Drastic Remedy: Total Invalidation V. Possible Bars to Consideration of the Merits A. The Anti-Injunction Act B. Standing 1.... 1989
Stuart S. Moskowitz COOPERATIVE APARTMENTS: THE ENFORCEABILITY OF TRANSFER RESTRICTIONS AND THE IMPACT OF BANKRUPTCY 18 Real Estate Law Journal 142 (Fall, 1989) A tenant's interest in a cooperative apartment has been described on many occasions as sui generis in modern property law because it does not fit neatly into traditional property classifications--the interest is represented by shares of stock, which are personal property, yet in reality what is owned is not an interest in an ongoing business... 1989
Eric M. Zolt DETERRENCE VIA TAXATION: A CRITICAL ANALYSIS OF TAX PENALTY PROVISIONS 37 UCLA Law Review 343 (December, 1989) The income tax system contains rewards and penalties. Some tax provisions, like penalties for late tax returns, are explicit. Other provisions reward or penalize by attaching tax consequences to certain behavior. Congress encourages good conduct by providing special tax statuses, rates, exclusions, deductions, or credits. These tax benefits, called... 1989
Barry L. Zaretsky INSURANCE PROCEEDS IN BANKRUPTCY 55 Brooklyn Law Review 373 (Summer, 1989) One issue that has been arising with increasing frequency in bankruptcy proceedings is whether claimants can reach directly the proceeds of a debtor's liability insurance policies, or whether the proceeds may be administered by the bankruptcy court along with the assets of the debtor. This question has arisen both in mass tort bankruptcy... 1989
J. Martin Burke , Michael K. Friel TAX TREATMENT OF EMPLOYMENT-RELATED PERSONAL INJURY AWARDS: THE NEED FOR LIMITS 50 Montana Law Review 13 (Winter, 1989) Section 104(a)(2) of the Internal Revenue Code provides that gross income does not include . . . the amount of any damages received (whether by suit or agreement . . .) on account of personal injuries or sickness. The applicability, if not the wisdom, of this provision to physical injuries seems clear on its face, and its applicability to... 1989
Joseph W. Blackburn TAXATION OF PERSONAL INJURY DAMAGES: RECOMMENDATIONS FOR REFORM 56 Tennessee Law Review 661 (Summer, 1989) I. Introduction II. Basis for the Section 104 Exclusion A. Return of Capital Rationale or Absence of Gain B. A Social Rationale III. Income Tax Treatment of Nonpersonal Injury Damage Receipts IV. Income Tax Treatment of Personal Injury Damage Receipts A. The Concept of Personal Injury B. Punitive Damages C. Summary V. Judgments versus Settlements... 1989
JoAnne L. Dunec VOTER STANDING: A NEW MEANS FOR THIRD PARTIES TO CHALLENGE THE TAX-EXEMPT STATUS OF NONPROFIT ORGANIZATIONS? 16 Hastings Constitutional Law Quarterly 453 (Spring, 1989) The Internal Revenue Service (IRS) Prohibits tax-exempt organizations from engaging in lobbying activities. The IRS has been known to wink at this absolute proscription, especially when it sees a violation by an established religious body. Certain pro-abortion rights groups felt that the IRS was tolerating lobbying by the Catholic Church, the... 1989
Kathryn A. Black , David H. Bundy , Cynthia Pickering Christianson , Cabot Christianson WHEN WORLDS COLLIDE: ALASKA NATIVE CORPORATIONS AND THE BANKRUPTCY CODE 6 Alaska Law Review 73 (6/1/1989) The Alaska Native Claims Settlement Act (ANCSN), historic legislation intended to settle the aboriginal land claims and titles of Alaska Natives, was enacted by Congress in 1971 after many years of debate and discussion on the best method of resolving Native claims. Though filed with detail, the basic theme of ANCSA is straightforward. In... 1989
David W. Meadows BANKRUPTCY CODE SECTION 362(d)(2): PROTECTING TURNKEY SALE VALUES IN LIQUIDATIONS UNDER THE BANKRUPTCY CODE 21 Loyola of Los Angeles Law Review 893 (April, 1988) Suppose a debtor voluntarily files a petition for bankruptcy protection seeking liquidation under Title 11, Chapter 7 of the United States Code. This debtor does not intend to reorganize. Suppose this debtor holds no equity in a certain piece of collateral and this collateral fully secures a debt to a secured creditor who is neither over nor... 1988
Barry L. Zaretsky CO-DEBTOR STAYS IN CHAPTER 11 BANKRUPTCY 73 Cornell Law Review 213 (January, 1988) C1-3TABLE OF CONTENTS I. Authority to Issue Co-Debtor Stays. 220 A. Co-Debtor Stays Under the Prior Bankruptcy Act. 220 B. Section 105 of the Current Bankruptcy Code. 221 1. Expanded Jurisdiction Under the Code. 222 2. Co-Debtor Stays Elsewhere in the Code. 223 II. A Framework for Analyzing Co-Debtor Stay Requests. 227 A. Identifying Competing... 1988
Joseph M. Kuznicki SECTION 170, TAX EXPENDITURES, AND THE FIRST AMENDMENT: THE FAILURE OF CHARITABLE RELIGIOUS CONTRIBUTIONS FOR THE RETURN OF A RELIGIOUS BENEFIT 61 Temple Law Review 443 (Summer, 1988) [T]he bill implies either that the Civil Magistrate is a competent Judge of Religious truth; or that he may employ religion as an engine of Civil policy. The first is an arrogant pretension falsified by the contradictory opinions of Rulers in all ages, and throughout the world: The second an unhallowed perversion of the means of salvation.... 1988
Jodi S. Brodsky TAX PAYMENTS: ARE THEY VOIDABLE PREFERENCES IN LOW-ASSET BANKRUPTCIES? 10 Cardozo Law Review 341 (October/November, 1988) Under traditional bankruptcy principles, payments to fully secured creditors are never voidable preferences, because the term fully secured suggests that the creditor in a bankruptcy proceeding will receive payment before other debts are paid. Generally, the Internal Revenue Service (IRS) is a secured creditor, at least when it properly files... 1988
Donald F. Brosnan THE LOGIC AND LIMITS OF BANKRUPTCY LAW. BY THOMAS JACKSON. CAMBRIDGE, MASSACHUSETTS: THE HARVARD UNIVERSITY PRESS, 1986. 279 PAGES 61 Temple Law Review 885 (Fall, 1988) The opportunity to review a significant contribution to a major area of legal doctrine is uncommon; it is even less common that a new book is a first of its kind. Professor Jackson's book is both. As anyone who has followed law review literature on bankruptcy by now knows, Thomas Jackson is a prominent and prolific contributor in the field. In his... 1988
Elizabeth Warren BANKRUPTCY POLICY 54 University of Chicago Law Review 775 (Summer, 1987) Bankruptcy is a booming businessin practice and in theory. From headlines about LTV's 10,000-page filing to feature stories about bankrupt consumers (usually Joe-and-Ethel-whose-names-have-been-changed-to-protect-their-privacy), bankruptcy has become an increasingly popular news item in the past few years. Both organized labor and the consumer... 1987
Nelson Lund CONGRESSIONAL POWER OVER TAXATION AND COMMERCE: THE SUPREME COURT'S LOST CHANCE TO DEVISE A CONSISTENT DOCTRINE 18 Texas Tech Law Review 729 (1987) If one were to seek the most important provisions in the Constitution, the commerce and taxation clauses would have to be leading candidates. The Federal Convention was originally called to address the problems caused by the confederation government's lack of the powers they bestowed upon it. In the time since the adoption of the new Constitution,... 1987
Jon G. Roach FINANCING PUBLIC NEEDS AFTER TAX REFORM 23-APR Tennessee Bar Journal 19 (March/April, 1987) It has been said the two things that the public ought not see are the making of sausage and the making of a law. Certainly, tax reform legislation fits into one of the classes of things the public ought not see made. Many of those involved in the process of enacting the Tax Reform Act of 1986 have little understanding or knowledge on the subject of... 1987
David Gray Carlson PHILOSOPHY IN BANKRUPTCY 85 Michigan Law Review 1341 (April/May, 1987) In The Logic and Limits of Bankruptcy Law, Thomas Jackson reworks his recent law review articles into a book that attempts to be a coherent jurisprudence of federal bankruptcy law. Undoubtedly, the book will find some admirers among people who think that bad law-and-economics is better than no law-and-economics, but virtually all other audiences... 1987
Charels J. Milligan, Jr. PROVISIONS OF UNCOMPENSATED CARE IN AMERICAN HOSPITALS: THE ROLE OF THE TAX CODE, THE FEDERAL COURTS, CATHOLIC HEALTH CARE FACILITIES, AND LOCAL GOVERNMENTS IN DEFINING THE PROBLEM OF ACCESS FOR THE POOR 31 Catholic Lawyer 7 (1987) Material deprivation seriously compounds such sufferings of the spirit and heart. To see a loved one sick is bad enough, but to have no possibility of obtaining health care is worse. Despite the promises of Medicare and Medicaid, despite the increase in employment-related private insurance, and despite the increased public awareness of the problem... 1987
William J. Turnier PERSONAL DEDUCTIONS AND TAX REFORM: THE HIGH ROAD AND THE LOW ROAD 31 Villanova Law Review 1703 (November, 1986) THE extensive system of personal deductions provided by our Internal Revenue Code is one of the distinguishing features of our income tax system. The British, for example, allow a personal deduction only for interest on modest sized mortgages on personal residences. Moreover, the Canadians do not allow a deduction for any interest incurred to... 1986
Virginia Davis Nordin, J.D., William Lloyd Turner, J.D., Ph.D. TAX EXEMPT STATUS OF PRIVATE SCHOOLS: WRIGHT, GREEN, AND BOB JONES 35 West's Education Law Reporter 329 (1986) In its recent decision Allen v. Wright, the Supreme Court held that black students and their parents lack standing to bring a nationwide class action against private schools alleged to be racially discriminatory. This holding has created difficulties for those deciding what standards should be applied in determining whether such schools qualify for... 1986
F. H. Buckley THE BANKRUPTCY PRIORITY PUZZLE 72 Virginia Law Review 1393 (November, 1986) The problem, said Evelyn Waugh, is not how God created the world, but why He did so. A similar, if less sublime, puzzle concerns the existence of secured debt. Under Article 9 of the Uniform Commercial Code and derivative Canadian personal property security legislation, debtors enjoy greater freedom in issuing claims against their value on default... 1986
Glenn Goodwin WOULD CAESAR TAX GOD? THE CONSTITUTIONALITY OF GOVERN MENTAL TAXATION OF CHURCHES 35 Drake Law Review 383 (1985/1986) All fifty states and the deferal government have statutory provisions exempting churches from various forms of taxation. Although there are several provisions which grant churches exemptions from many taxes, the most common exemptions apply to income taxes and property taxes. The issue of whether governmental exemption of churches from taxation... 1986
Thomas J. Purcell, III AN ANALYSIS OF THE FORMATION OF FEDERAL INCOME TAX POLICY 18 Creighton Law Review 653 (1984/1985) The Congress of the United States uses the federal income tax to satisfy several social and political goals. One of those goals is to raise revenues sufficient to defray government expenditures incurred in providing services. Another goal is to stimulate and regulate economic activity. A third goal, one which has been more frequently implemented in... 1985
Jerold A. Friedland CONSTITUTIONAL ISSUES IN REVOKING RELIGIOUS TAX EXEMPTIONS: CHURCH OF SCIENTOLOGY OF CALIFORNIA v. COMMISSIONER 37 University of Florida Law Review 565 (1985) I. INTRODUCTION. .565 II. BACKGROUND. .567 III. SELECTIVE ENFORCEMENT BASED UPON HOSTILITY TO RELIGION. .568 A. Denial of Equal Protection. .568 B. Violative of Free Exercise Clause. .571 IV. CONSTITUTIONALITY OF SECTION 501(c)(3). .573 A. Taxation of Religious Income'. .574 B. Free Exercise Issues. .578 1. BackgroundThe Purposes' Test. .578 2.... 1985
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